1. (a) General. A tax return and payment enclosed in an envelope or wrapper which reflects a postmark date shall be considered as filed by the postmark date. If the postmark date reflects a date on or before the due date, the return and payment will be deemed timely filed. If the postmark date reflects a date after the due date, the tax return and payment will be considered as having been filed late.
2. (b) Registered mail. If a tax return and payment are sent by registered mail, the date of registration shall be treated as the postmark date.
3. (c) Certified mail. If tax return and payment are sent by certified mail, the postmark date imprinted on the sender’s receipt shall be treated as the postmark date.
4. (d) No postmark and metered marks. Tax returns and payments enclosed in envelopes or wrappers having no postmark date or having a postmark date printed by a meter, even if licensed by the United States Postal Service, shall be deemed as having been filed late if received by the Department more than 5 days after the due date.

Cross References

This section cited in 61 Pa. Code § 21.2 (relating to wagering tax); 61 Pa. Code § 21.3 (relating to admission tax); 61 Pa. Code § 21.4 (relating to breakage); and 61 Pa. Code § 21.5 (relating to unclaimed prize money).