Section 6-113 - Compliance with filing requirement.
§ 6-113. Compliance with filing requirement.
A declaration or report that must be filed under this subtitle complies with the filing requirement if the declaration or report is:
(1) mailed and postmarked by the United States Postal Service on or before the filing date; or
(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.
[An. Code 1957, art. 48A, § 636; 1995, ch. 36; ch. 352, § 10.]