| (a) Definitions. The following words and terms, when
used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1) Common carrier--A person who provides transportation
of persons or property to members of the general public for compensation
in the normal course of business.
(2) Contract carrier--A person who provides to industrial
customers, pursuant to the terms of a bilateral agreement, the transportation
of persons or property for compensation in the normal course of business.
(3) Receipt mark--An official mark printed by a common
carrier or contract carrier recording the date and place of mailing.
(4) United States Postal Service postmark--An official
mark printed over a postage stamp by the United States Postal Service,
canceling the stamp and recording the date and place of mailing. A
postmark does not include dates recorded on postage purchased over
the Internet, pre-metered stamps, or postage from postage meters unless
an actual postmark is generated.
(b) General provisions.
(1) All reports required to be submitted to the comptroller
shall be filed on or before the due date for filing the report.
(2) All payments required to be remitted to the comptroller
shall be paid on or before the due date for making such payments.
(3) If a due date falls on a Saturday, Sunday, or legal
holiday, the due date is the next business day.
(4) If a report or payment is postmarked or receipt-marked
on or before the applicable due date, it will be considered timely
filed.
(c) Timely filing or payment - postmark or receipt
mark.
(1) To determine whether a report has been timely filed
or a payment timely made, the date of a United States Postal Service
postmark or a receipt mark showing when a report or payment was delivered
to a common carrier or contract carrier will be prima facie evidence
of the date the filing or payment was made, so long as the envelope,
or common carrier or contract carrier documentation, reflects a valid
comptroller's address.
(2) If a report or payment is received through the
United States Postal Service and does not have a postmark, or is received
through a common carrier or contract carrier and does not have a receipt
mark, the date of the filing of the report or payment is presumed,
in the absence of evidence supporting the assertion of a different
filing date, to be:
(A) if received through the United States Postal Service,
three days prior to the date on which the report or payment is physically
received by the comptroller, as evidenced by comptroller records;
or
(B) if received through a common carrier or contract
carrier, one day prior to the date on which the report or payment
is physically received by the comptroller, as evidenced by comptroller
records.
(3) If a taxpayer penalized for late filing or late
payment can demonstrate that he or she exercised reasonable diligence
to comply with the requirements of timely filing and timely paying
but, through no fault of the taxpayer, the report or payment arrived
after the due date, the report or payment will be considered timely.
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