1. (a) A document shall be considered filed with the department when it is:

   1. (1) Placed in the United States mail addressed to the department with a postmark affixed by the United States Postal Service;
   2. (2) Received by a delivery service in accordance with Rev 2904.03 (d) below;
   3. (3) Hand-delivered to the department; or
   4. (4) Received electronically, if authorized by statute or department rule, as evidenced by the department’s issuance of a confirmation number or notice.
2. (b) A document, other than a power of attorney as described in Rev 2903.03(d)(1) and (3), transmitted by facsimile shall not be considered filed.

3. (c) Documents transmitted by means of the United States mail shall be deemed filed on the date mailed provided that at least one of the following conditions is met:

   1. (1) There is a legible date shown by the post office cancellation mark stamped on the envelope or wrapper containing the document;
   2. (2) The person filing the document can present a United States registered mail, certified mail, or certificate of mail record indicating the date the document was mailed;
   3. (3) If the document has been received by the department but the cancellation mark is illegible, erroneous, or omitted, the taxpayer presents other competent proof, such as credible, sworn witness testimony, that the document was properly addressed and timely mailed; or

   4. (4) If mailed but not received by the department, the taxpayer presents:

      1. a. Other competent proof, such as credible, sworn witness testimony, that the document was properly addressed and timely mailed; and
      2. b. Provides the department with a copy of the document within 30 days after the department provides written notification to the taxpayer that the document has not been received.

4. (d) Documents transmitted by a delivery system shall be deemed filed on the date:

   1. (1) They are received by a delivery service, provided the delivery service:

      1. a. Is available to the general public;
      2. b. Offers services equivalent to first class, registered and certified mail in a manner as timely and reliable as the United States Postal Service;

      3. c. Either:

         1. 1. Affixes a date stamp to the package or envelope in which the documents or payments are placed indicating the date on which the items were received from the taxpayer and the date on which it is to be delivered to the department; or
         2. 2. Records electronically within its computer data base, the date on which the documents or payments were received from the taxpayer and the date on which the items were delivered to the department; and
      4. d. Makes available to the taxpayer, upon request, a notarized statement indicating the date the documents or payments were received by the delivery service and the date the items were delivered to the department; or

   2. (2) They are received by the department in instances where:

      1. a. The postmark is affixed by a postage meter operated by the delivery business or someone other than the United States Postal Service;
      2. b. The documents are delivered to the department by the taxpayer; or
      3. c. The taxpayer uses a delivery service or messenger, other than one in compliance with the provisions of (d)(1) above, to deliver the documents to the department.
5. (e) Documents delivered by a delivery service or messenger, other than one in compliance with the provisions of Rev 2904.03(d)(1) above, documents physically delivered to the department, and documents transmitted through the United States mail which do not meet the requirements of Rev 2904.03(c), above, shall be considered filed on the date received by the department.
6. (f) Documents shall be timely filed when the date that they are deemed filed pursuant to this rule occurs on or before the due date for filing.
7. (g) Returns filed after the statutory prescribed filing date shall be subject to interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:31 and 21-J:33.
8. (h) Taxpayers who fail to receive tax forms from the department shall not be relieved of their obligation to prepare and file a timely return, declaration, or extension request.

Source. #8389, eff 7-8-05; ss by #10388, eff 7-25-13; ss by #13660, eff 6-21-23