59-10-517 - Timely mailing treated as timely filing and paying. - Utah Statutes

59-10-517. Timely mailing treated as timely filing and paying.
(1) (a) If any return, claim, statement, or other document required to be filed, or anypayment required to be made, within a prescribed period or on or before a prescribed date underauthority of any provision of this chapter is, after such period or such date, delivered by UnitedStates mail to the agency, officer, or office with which such return, claim, statement, or otherdocument is required to be filed, or to which such payment is required to be made, the date of theUnited States postmark stamped on the cover in which such return, claim, statement, or otherdocument, or payment, is mailed shall be deemed to be the date of delivery or the date ofpayment, as the case may be.
(b) Subsection (1)(a) shall apply only if:
(i) the postmark date falls within the prescribed period or on or before the prescribeddate:
(A) for the filing (including any extension granted for such filing) of the return, claim,statement, or other document; or
(B) for making the payment (including any extension granted for making such payment);and
(ii) the return, claim, statement, or other document, or payment, was, within the timeprescribed in Subsection (1)(b)(i), deposited in the mail in the United States in an envelope orother appropriate wrapper, postage prepaid, properly addressed to the agency, officer, or officewith which the return, claim, statement, or other document is required to be filed, or to whichsuch payment is required to be made.
(2) This section shall apply in the case of postmarks not made by the United States postoffice only if and to the extent provided by rules prescribed by the commission.
(3) (a) For purposes of this section, if any such return, claim, statement, or otherdocument, or payment, is sent by United States registered mail:
(i) such registration shall be prima facie evidence that the return, claim, statement, orother document was delivered to the agency, officer, or office to which addressed; and
(ii) the date of registration shall be deemed the postmark date.
(b) The commission may provide by rule the extent to which the provisions ofSubsection (3)(a) with respect to prima facie evidence of delivery and the postmark date shallapply to certified mail.
(4) This section does not apply with respect to currency or other medium of paymentunless actually received and accounted for.
(5) (a) If any deposit required to be made on or before a prescribed date is, after suchdate, delivered by the United States mail to the commission, such deposit shall be deemedreceived by the commission on the date the deposit was mailed.
(b) Subsection (5)(a) applies only if the person required to make the deposit establishesthat:
(i) the date of mailing falls on or before the second day before the prescribed date formaking the deposit (including any extension of time granted for making the deposit); and
(ii) the deposit was, on or before such second day, mailed in the United States in anenvelope or other appropriate wrapper, postage prepaid, properly addressed to the commission.

Amended by Chapter 324, 2010 General Session