Section 3-305 - Compliance with filing requirement. - Maryland Statutes

§ 3-305. Compliance with filing requirement.
 

A 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. 
 

[An. Code 1957, art. 48A, § 195; 1995, ch. 36; 2006, ch. 581.]