Section 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.Eff. 11/13/2014, Register 212, January 2015Authority:AS 14.03.127
AS 14.07.020
AS 14.07.060