1. (a) Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5 , is considered to be filed by the due date if the document is:

   1. (1) received on or before the due date by the appropriate recipient;

   2. (2) deposited in United States first class mail:

      1. (A) properly addressed to the appropriate recipient;
      2. (B) with sufficient postage; and
      3. (C) postmarked by the United States Postal Service as mailed on or before the due date;

   3. (3) deposited with a nationally recognized express parcel carrier and is:

      1. (A) properly addressed to the appropriate recipient; and

      2. (B) verified by the express parcel carrier as:

         1. (i) paid in full for final delivery; and
         2. (ii) received by the express parcel carrier on or before the due date; or

   4. (4) deposited to be mailed through United States registered mail, United States certified mail, or United States certificate of mailing:

      1. (A) properly addressed to the appropriate recipient;
      2. (B) with sufficient postage; and

      3. (C) with a date of registration, certification, or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the due date.

         For purposes of this subsection, "postmarked" does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment.

2. (b) If a document is mailed through the United States mail and is physically received after the due date without a legible correct postmark, the person who mailed the document is considered to have filed the document on or before the due date if the person can show by reasonable evidence that the document was deposited in the United States mail on or before the due date.

3. (c) If a document is sent via the United States mail or a nationally recognized express parcel carrier but is not received by the designated recipient, the person who sent the document is considered to have filed the document on or before the due date if the person:

   1. (1) can show by reasonable evidence that the document was deposited in the United States mail, or with the express parcel carrier, on or before the due date; and
   2. (2) files a duplicate document within thirty (30) days after the date the person is notified that the document was not received.
4. (d) This section does not apply to a payment addressed in IC 6-1.1-37-10 (f).

As added by P.L.154-2006, SEC.53.