N.J. Admin. Code § 18:2-4.10

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:2-4.10 - Registration or certification date deemed postmark date

(a) If an envelope or wrapper containing a document or payments is sent by United States registered mail, the date of such registration is treated as the postmark date and the date of filing or paying.

(b) If an envelope or wrapper containing a document or payment is sent by United States certified mail and the sender's receipt for certified mail is postmarked by the postal employee to whom such envelope or wrapper is presented, the date of the postmark on such receipt for certified mail is treated as the postmark date and the date of filing or paying.

(c) If an envelope or wrapper containing a document or payment is sent by United States certified mail and the sender's receipt for certified mail is not postmarked by the postal employee to whom such envelope or wrapper is presented, the document shall be deemed filed or the payment shall be deemed paid, three days prior to its receipt by the Division.

N.J. Admin. Code § 18:2-4.10