Section 3-305 - Compliance with filing requirementA report, affidavit, or return that must be filed under this subtitle complies with the filing requirement if the report, affidavit, or return is:
(1) mailed and postmarked by the United States Postal Service on or before the filing date;(2) delivered on or before the filing date to a private delivery service recognized by the Commissioner, if the delivery is evidenced by a receipt; or(3) transmitted electronically on or before the filing date in a manner approved by the Commissioner.