4 AAC 33.685 - Filing or submission date
(a) An application,
year-end report, or other filing or submission to the department under
AS
14.03.127 will be considered filed or
submitted as of the postmark date of the document. If the document is submitted
by a method that does not provide a postmark date, the document will be
considered filed or submitted as of the date stamped or otherwise marked on the
document when it is received at the department's office. An electronic filing
or submission, if allowed, will be considered filed or submitted at the time
the filing or submission is received in electronic form by the
department.
(b) For the purposes of
this section, "postmark date" means the date of mailing stamped or otherwise
marked by the United States Postal Service or a private delivery service on a
document with prepaid postage and correctly addressed to the department's
office.
Notes
Authority:AS 14.03.127
AS 14.07.020
AS 14.07.060
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