138.433. Pleadings, when deemed filed.
Pleadings, when deemed filed.
138.433. In determining whether pleadings are filed withinthe time allowed by law, such pleadings may be transmitted to thestate tax commission by registered mail. Pleadings so filedshall be deemed filed with the commission as of the datedeposited with the United States Postal Service as shown by therecord of such mailing.
(L. 1983 S.B. 63, et al.)