| (a) Whenever an individual or an employing unit reports or
applies to the Agency in writing upon an Agency form, for purposes of determining
the date the writing is submitted, the following dates shall control, in the
order listed:
(1) the United States Postal Service postmark date, if legible;
(2) the postal meter date, if legible;
(3) a writing received in an envelope without a legible postmark
or postal meter date shall be considered to have been sent three business
days before receipt by the Agency, or on the date of the writing, if the date
of the writing is less than three days earlier than date of receipt; or
(4) if the mailing envelope is lost after delivery to the Agency,
the date on the writing shall control. If the writing is undated, the date
the writing was sent shall be three business days before receipt by the Agency,
subject to sworn testimony establishing the mailing date.
(b) The date the payment of contributions or reimbursements
are received shall be determined in accordance with the provisions of this
section.
(c) If the writing was filed in an electronic form approved
by the Agency in writing, the date and time stamp the transmission was received
by the Agency shall establish the mailing date.
(d) If delivered by a common carrier (i.e., Federal Express,
Purolator, or other common carrier) the receipt date shall be the date the
writing is delivered to the Common Carrier.
(e) If delivered in person, the date the writing is delivered
to the Agency's Central Tax Office in Austin or any Agency Tax Office located
throughout the state.
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