1. (1) The division must receive an appeal no later than 30 days from the date on the notice of a denial of certification issued under Section R982-111-201.

2. (2) An appeal is filed timely under Subsection (1) if:

   1. (a) in the case of an appeal delivered by mail or submitted in person:

      1. (i) the appeal is received by the division on or before the close of business of the last day of the 30-day period;
      2. (ii) the date of the postmark on the envelope indicates the appeal was mailed on or before the last day of the 30-day period;
      3. (iii) the department's date stamp on the appeal shows the appeal was received on or before the close of business of the last day of the 30-day period; or
      4. (iv) the ALJ finds there is other competent evidence showing the appeal was mailed or received on or before the last day of the 30-day period; or
   2. (b) in the case of an electronically delivered appeal, the appeal is received no later than midnight of the last day of the 30-day period.

3. (3)(a) In computing the 30-day period under Subsection (1), the date as it appears in the notice of denial is not included.

   1. (b) If the 30th day falls on a weekend or holiday, the deadline is the next working day.

KEY: adoption tax credit, appeal procedures

Date of Enactment: January 2, 2024

Authorizing, and Implemented or Interpreted Law: 35A-1-111