142.902. Reports, filing date, how determined.
Reports, filing date, how determined.
142.902. Any report required under this chapter which is transmittedthrough the United States mail shall be deemed filed and received on thedate shown by the post office cancellation or if by certified mail the dayshown on the certificate shall be deemed the postmarked date. If thereport was mailed but not received, or when received the cancellation isillegible, erroneous or omitted, it shall be deemed filed and received onthe date it was mailed if the sender establishes by competent evidence thatthe report was deposited in the United States mail on or before the duedate.
(L. 1998 S.B. 619)Effective 1-1-99