(A) As used in any section of the Revised Code that requires or permits a payment to be made or document to be submitted to the tax commissioner or the board of tax appeals by mail and as used in any section of Chapter 3734., 3769., 4303., or 4305. or Title LVII [57] of the Revised Code that requires or permits a payment to be made or document to be submitted to the treasurer of state by mail:
(1) “Certified mail,” “express mail,” “United States mail,” “United States postal service,” and similar terms include any delivery service authorized pursuant to division (B) of this section.
(2) “Postmark date,” “date of postmark,” and similar terms include the date recorded and marked in the manner described in division (B)(3) of this section.
(B) The tax commissioner may authorize the use of a delivery service for the delivery of any payment or document described in division (A) of this section if the commissioner finds that the delivery service:
(1) Is available to the general public;
(2) Is at least as timely and reliable on a regular basis as the United States postal service;
(3) Records electronically to a database kept in the regular course of its business, and marks on the cover in which the payment or document is enclosed, the date on which the payment or document was given to the delivery service for delivery;
(4) Records electronically to a database kept in the regular course of its business the date on which the payment or document was given by the delivery service to the person who signed the receipt of delivery and the name of the person who signed the receipt; and
(5) Meets any other criteria that the tax commissioner may by rule prescribe.
(A) As used in any section of the Revised Code that requires or permits a payment to be made or document to be submitted to the tax commissioner or the board of tax appeals by mail and as used in any section of Chapter 3734., 3769., 4303., or 4305. or Title LVII [57] of the Revised Code that requires or permits a payment to be made or document to be submitted to the treasurer of state by mail:
(1) “Certified mail,” “express mail,” “United States mail,” “United States postal service,” and similar terms include any delivery service authorized pursuant to division (B) of this section.
(2) “Postmark date,” “date of postmark,” and similar terms include the date recorded and marked in the manner described in division (B)(3) of this section.
(B) The tax commissioner may authorize the use of a delivery service for the delivery of any payment or document described in division (A) of this section if the commissioner finds that the delivery service:
(1) Is available to the general public;
(2) Is at least as timely and reliable on a regular basis as the United States postal service;
(3) Records electronically to a database kept in the regular course of its business, and marks on the cover in which the payment or document is enclosed, the date on which the payment or document was given to the delivery service for delivery;
(4) Records electronically to a database kept in the regular course of its business the date on which the payment or document was given by the delivery service to the person who signed the receipt of delivery and the name of the person who signed the receipt; and
(5) Meets any other criteria that the tax commissioner may by rule prescribe.
(A) As used in any section of the Revised Code that requires or permits a payment to be made or document to be submitted to the tax commissioner or the board of tax appeals by mail and as used in any section of Chapter 3734., 3769., 4303., or 4305. or Title LVII [57] of the Revised Code that requires or permits a payment to be made or document to be submitted to the treasurer of state by mail:
(1) “Certified mail,” “express mail,” “United States mail,” “United States postal service,” and similar terms include any delivery service authorized pursuant to division (B) of this section.
(2) “Postmark date,” “date of postmark,” and similar terms include the date recorded and marked in the manner described in division (B)(3) of this section.
(B) The tax commissioner may authorize the use of a delivery service for the delivery of any payment or document described in division (A) of this section if the commissioner finds that the delivery service:
(1) Is available to the general public;
(2) Is at least as timely and reliable on a regular basis as the United States postal service;
(3) Records electronically to a database kept in the regular course of its business, and marks on the cover in which the payment or document is enclosed, the date on which the payment or document was given to the delivery service for delivery;
(4) Records electronically to a database kept in the regular course of its business the date on which the payment or document was given by the delivery service to the person who signed the receipt of delivery and the name of the person who signed the receipt; and
(5) Meets any other criteria that the tax commissioner may by rule prescribe.
