Time of filing

# (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.