Mississippi Administrative Code › Title 35 - Department of Revenue › Part 101 - Rules of the Mississippi Board of Tax Appeals › Chapter 4 - General Rules of Practice › Rule 35-101-4.5 - Filing of Documents with the Board

Current through June 25, 2024
A. The date of
				filing of a document required by statute, regulation or the Board to be filed
				with the Executive Director and/or the Board shall be the date of actual
				receipt of the document in the office of the Board. The date stamped on the
				document by the Executive Director or other Board employee as the date received
				by the Board office shall be considered the date of receipt by the Executive
				Director and/or the Board.
B.
				Documents received in the office of the Board between the hours of 8:00 a.m.
				and 5:00 p.m., central time, on a business day will be stamped as received by
				the Executive Director or other Board employee on that day. Documents sent by
				electronic transmission will be considered received based on the date and time
				indicated by the Board's fax machine or computer for receipt of such electronic
				transmission. Any electronic transmission which is indicated by the Board's fax
				machine or computer to have been received after 5:00 p.m., central time, on a
				business day or at any time on a Saturday, Sunday, legal holiday or other day
				on which the Board's office is closed shall be stamped as received on the next
				business day.
C. If a document is
				filed with the Executive Director or Board by e-mail, the document, including
				any exhibits and attachments to the document, shall be attached to the e-mail
				as a PDF file or a Word file. The use of any other format for attachment of
				documents to an e-mail is subject to the approval of the Executive
				Director.
D. When a document is
				filed with the Executive Director or Board by electronic transmission, the
				original document and such copies of the original which are required to be
				filed with the original document shall be mailed or hand delivered to the
				Executive Director no later than the next business day.
E. When a party or the party's designated
				representative sends a document to the Executive Director and/or the Board for
				filing, the party shall bear the risk of the method chosen for delivery and/or
				transmission of the document to the Executive Director and/or to the Board. The
				failure of a document being actually received by the Executive Director and/or
				the Board in the Board's office by the date set for the filing of the document
				shall not be excused even when caused by an unexpected delay or failure in
				delivery and/or transmission of the document by the method chosen, including,
				but not limited to, delays and/or failures to deliver and/or transmit the
				document by a courier service, the US mail, another delivery service (FedEx,
				UPS, etc.), fax machine or e-mail.
F. Unless otherwise ordered by the Board or
				directed by the Executive Director, any party filing a document with the
				Executive Director and/or the Board in regard to an administrative appeal shall
				file an original and three (3) copies of the document.
G. Any document filed with Executive Director
				and/or the Board shall be in English or an English translation shall be
				included with any document that is not in English.
Miss. Code Ann. §
										27-4-3(1)(a)(Rev.
				  2010)