Connecticut Administrative Code › Title 12 - Taxation › 217y - Hiring Incentive Tax Credit Program › Section 12-217y-7 - Timeliness; evidence of mailing

Current through July 10, 2024
(a) Materials
			 submitted by the business firm shall be filed timely if the materials are
			 received by the Department's Office of Program Support within the specified
			 time period or bear a legible United States mail postmark which indicates that
			 within such time period it was placed in the possession of the postal
			 authorities for delivery to the Department. If the postmark bears a date that
			 falls beyond the specified time frame, the document shall be considered not
			 timely filed. If the last day of the specified time frame for filing falls on a
			 day when the Department was not open for business, the last day shall be
			 extended to the next business day of the Department. Postage meter postmarks
			 alone, other than those provided by the United States Postal Service, are not
			 acceptable as evidence of timely filing unless received within a reasonable
			 amount of time through the United States Postal Service.
(b) If the envelope has a United States
			 Postal Services postmark in addition to another postmark, the postmark not made
			 by the United States Postal Service or any designated delivery service
			 described in subsection (11) of section
			 12-217y-1
			 of the Regulations of Connecticut State Agencies shall be disregarded. Whether
			 the envelope was mailed in accordance with this subsection shall be determined
			 solely on the basis of whether the document was deposited within the prescribed
			 time in the mail in the United States with sufficient postage
			 prepaid.
(c) If the document is
			 sent by United States Registered mail, the date of the registration of the
			 document shall be treated as the postmark date.
(d) If the document is sent by United States
			 Certified mail and the sender's receipt is postmarked by the postal employee to
			 whom such document is presented, the date of the United States postmark on such
			 receipt shall be treated as the postmark date of the document.
(e) In cases where there are multiple United
			 States Postal Service postmarks, the earliest postmark is used to determine the
			 filing date, such as mail that is forwarded from the receiving office to the
			 certifying office.
(f) If the
			 postmark on the envelope is not legible, and the Department has no evidence of
			 receipt within reasonable mail delivery time, the business firm or business
			 firm representative who is required to file the document has the burden of
			 proving the time when the postmark was made. If the cover containing a document
			 bearing a timely postmark made by the United States Postal Service is received
			 after the time when a document postmarked and mailed at such time would
			 ordinarily be received, the sender may be required to prove that it was timely
			 mailed. To establish that proof, the employer or his or her representative must
			 show:
(1) that it was actually deposited in
			 the mail before the last collection of the mail from the place of deposit not
			 later than the last day of the prescribed time frame;
(2) that the delay in receiving the document
			 was due to a delay in the transmission of the mail; and
(3) the cause of such delay.