Section 280-RICR-20-00-7.7 - MailingA. Proof of Timely Mailing: If a document is sent by United States mail and is received by the Tax Administrator after the due date for filing, the date on which the document was dated by the post office is deemed to be the date of receipt. It is timely filed only if both of the following are true:1. The date falls within the time set for filing or the date falls on or before the due date (including any extension); AND2. The document was deposited in the United States mail with postage prepaid and properly addressed.B. If a document is delivered by a private delivery service whose services have been deemed the equivalent of certified or registered mail by the Internal Revenue Service and is received by the Tax Administrator after the due date for filing, the date on which the document was dated by the private delivery service is deemed to be the date of receipt.C. Registration or Certification as Proof If a document is sent by United States mail, either registered or certified, or by a private delivery service whose services have been deemed the equivalent of certified or registered mail by the Internal Revenue Service, the registration or certification is prima facie evidence that the document was delivered to the Division of Taxation or person to whom the document was addressed.
280 R.I. Code R. § 280-RICR-20-00-7.7