N.J.A.C. 18:2-4.8 - No Postmark

Section 18:2-4.8 - No Postmark
Section 18:2-4.7 - Multiple PostmarksSection 18:2-4.9 - Registered or Certified Mail Deemed Prima Facie Evidence of Delivery

If the envelope or wrapper containing the document or payment bears sufficient prepaid United States postage but is missing any postmark whatsoever, the document shall be deemed filed, or the payment shall be deemed paid, three days prior to its receipt by the Division of Taxation.

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