61 Pa. Code § 119.28 — Timely mailing treated as timely filing and payment

Whenever payment of all or any portion of the tax imposed by this article is required to be received by the Department on or before a certain date, the taxpayer shall be deemed to have complied with this article if the letter transmitting payment of such tax is received by the Department and is postmarked by the United States Postal Service on or prior to the final day on which the payment is required to be received. Any private postage meter or similar device imprinting a postmark or date shall not be controlling upon the Department. Source The provisions of this § 119.28 adopted June 12, 1975, 5 Pa.B. 1561. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.