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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 1. Administrative Operations |
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Subchapter 3. Public Policy |
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Part 5. FILING AND MAILING OF DOCUMENTS |
SECTION 710:1-3-33. Designated delivery service
Latest version.
- (a) For purposes of filing any document or performing any act required by the Oklahoma Tax Commission, in addition to the United States Postal Service (USPS), the Commission may designate delivery services that are substantially equivalent to USPS registered or certified mail.(b) To qualify as a designated delivery service, the service must:(1) Be available to the general public;(2 Be as timely and reliable, on a regular basis, as the USPS; and,(3) Record electronically to its data base, kept in the regular course of business, the date on which the item was given to the service for delivery; or,(4) Mark on the cover of the item to be delivered, the date on which the item was given to the service for delivery.(c) The private delivery services set out in this subsection have been designated by the Tax Commission as meeting the required standards prescribed in (b) of this Section.(1) Airborne Express (Airborne)(A) Overnight Air Express Service(B) Next Afternoon Service(C) Second Day Service(2) DHL Worldwide Express(A) DHL "Same Day" Service(B) DHL USA Overnight(3) Federal Express (FedEx)(A) FedEx Priority Overnight(B) FedEx Standard Overnight(C) FedEx 2 Day(D) FedEx International Priority(E) FedEx International First(4) United Parcel Service (UPS)(A) UPS Next Day Air(B) UPS Next Day Air Saver(C) UPS 2nd Day Air(D) UPS 2nd Day Air A.M.(d) Only the designated private delivery services and the types of services listed in (c) of this Section qualify for consideration under the "timely filing" provision in 68 O.S. § 221.1. The designated private delivery services listed in this Section are effective until the Commission amends the list.(e) The "timely filing" rule, OAC 710:1-3-30, does not apply if a taxpayer uses a business that contracts with a designated delivery service, but the business is not itself a designated delivery service.