§231-8  Timely mailing treated as timelyfiling and paying.  (a)  Any report, claim, tax return, statement, or otherdocument required or authorized to be filed with or any payment made to theState which is:

(1)  Transmitted through the United States mail, shallbe deemed filed and received by the State on the date shown by the post officecancellation mark stamped upon the envelope or other appropriate wrappercontaining it;

(2)  Mailed but not received by the State or wherereceived and the cancellation mark is illegible, erroneous, or omitted, shallbe deemed filed and received on the date it was mailed if the senderestablishes by competent evidence that the report, claim, tax return,statement, remittance, or other document was deposited in the United Statesmail on or before the date due for filing; and in cases of the nonreceipt of areport, tax return, statement, remittance, or other document required by law tobe filed, the sender files with the State a duplicate within thirty days afterwritten notification is given to the sender by the State of its nonreceipt ofthe 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 registeredmail, certified mail, or certificate of mailing, a record authenticated by theUnited States Post Office of the registration, certification, or certificateshall be considered competent evidence that the report, claim, tax return,statement, remittance, or other document was delivered to the state officer orstate 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 theUnited States mail shall be treated as including a reference to a designateddelivery service, and any reference to a postmark by the United States PostalService shall be treated as including a reference to any date recorded ormarked by the designated delivery service.

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