N.J. Admin. Code § 18:2-4.3

Current through Register Vol. 56, No. 12, June 17, 2024

Section 18:2-4.3 - Postmark or mailing date deemed date of filing or payment

(a) For documents required to be filed with or payments to be made to the Director generally, and except as otherwise provided, the date of the United States postmark as stamped on the envelope or other wrapper in which such document or payment is contained will be deemed to be the date of filing or payment.

(b) Where delivery is made by a private delivery service designated by the IRS to meet 26 CFR 301.7502-1 (e)(2) (Timely mailing of documents and payments treated as timely filing and paying) for tax returns and payments, such as UPS and Fedex, the mailing date will be deemed to be the date of filing or payment.

(c) Where delivery is made by courier, delivery messenger, or similar service, or a private delivery service not designated by the IRS to meet 26 CFR 301.7502-1 (e)(2) (Timely mailing of documents and payments treated as timely filing and paying) for tax returns and payments, the date of receipt by the Division, as evidenced by an authentic Division of Taxation date stamp, will be deemed to be the date of filing or payment.

(d) Where delivery is made by electronic submission, the date of receipt by the Division as evidenced by the submittal confirmation will be deemed the date of filing or payment.

N.J. Admin. Code § 18:2-4.3

Amended by 47 N.J.R. 3150(a), effective 12/21/2015