(a)
- (1) An electronic document is submitted when the transmission to the electronic filing system is completed.
- (2) It is the user’s responsibility to confirm that the transmission of the electronic document was completed.
- (b) After review and acceptance by the Tax Appeals Commission, an electronic document shall be considered filed as of the date and time of submission.
- (c) Notice of a rejection of a document will be provided to the filer electronically.
- (d) The electronic filing system shall record the date of filing, which shall have the same force and effect as a manually affixed stamp.
- (e) Any document received by the electronic filing system before midnight shall be deemed filed on that date.