(a) Unless a filing is rejected by the Tax Appeals Commission, a document is deemed filed on the earlier of:

1. (1) The date the document was submitted electronically via the electronic filing system; or
2. (2) The date the document is received by the commission, whether by in-person delivery, United States mail, or otherwise.

(c)

1. (1) The commission shall establish a system for electronic filing and service.
2. (2) See 26 CAR § 411-601 et seq.

(d)

1. (1) Every pleading, except for the appeal petition, and every other document filed for the case shall be served by the filing party on the other party’s authorized representative or, if the party is not represented, on the party itself.
2. (2) Service shall be to the address provided by the authorized representative or party.
3. (3) If both parties or their authorized representatives are users of the commission’s electronic filing system, service shall be as directed under the electronic filing system.

4. (4) If either the sending or the receiving party is not a user of the electronic filing system, then service on the party shall be by:

   1. (A) First class mail;
   2. (B) Hand delivery; or
   3. (C) Email, if agreed to in writing by the parties.

5. (5)

   1. (A) The taxpayer shall not serve the appeal petition on the Department of Finance and Administration.
   2. (B) Service by the taxpayer of the appeal petition upon the department shall be void.
   3. (C) The petition is served on the department by the commission within fifteen (15) days of the filing date of the petition electronically or, if the commission cannot serve the petition on the department electronically, by hand delivery.