§231-8  Timely mailing treated as timely
filing and paying.  (a)  Any report, claim, tax return, statement, or other
document required or authorized to be filed with or any payment made to the
State which is:



(1)  Transmitted through the United States mail, shall
be deemed filed and received by the State on the date shown by the post office
cancellation mark stamped upon the envelope or other appropriate wrapper
containing it;



(2)  Mailed but not received by the State or where
received and the cancellation mark is illegible, erroneous, or omitted, shall
be deemed filed and received on the date it was mailed if the sender
establishes by competent evidence that the report, claim, tax return,
statement, remittance, or other document was deposited in the United States
mail on or before the date due for filing; and in cases of the nonreceipt of a
report, tax return, statement, remittance, or other document required by law to
be filed, the sender files with the State a duplicate within thirty days after
written notification is given to the sender by the State of its nonreceipt of
the report, tax return, statement, remittance, or other document.



(b)  If any report, claim, tax return,
statement, remittance, or other document is sent by United States registered
mail, certified mail, or certificate of mailing, a record authenticated by the
United States Post Office of the registration, certification, or certificate
shall be considered competent evidence that the report, claim, tax return,
statement, remittance, or other document was delivered to the state officer or
state agency to which addressed, and the date of registration, certification,
or certificate shall be deemed the postmarked date.



(c)  Any reference in this section to the
United States mail shall be treated as including a reference to a designated
delivery service, and any reference to a postmark by the United States Postal
Service shall be treated as including a reference to any date recorded or
marked by the designated delivery service.



As used in this section, "designated
delivery service" means any delivery service designated for purposes of
section 7502 of the federal Internal Revenue Code. [L 1967, c 271, §1; HRS
§231-8; am L 1997, c 297, §1]