Mailed documents count as filed on the postmark date

(a) General rule. Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the city that is: (1) Transmitted through the United States mail, shall be deemed filed and received by the city on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it; and (2) Mailed but not received by the city or where received and the cancellation mark is illegible, erroneous, or omitted, shall be deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of the nonreceipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the city a duplicate within 30 days after written notification is given to the sender by the city of its nonreceipt of the report, tax return, statement, remittance, or other document. (b) Registered mail, certified mail, certificate of mailing. If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States postal service of the registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was delivered to the director or department of budget and fiscal services, and the date of registration, certification, or certificate shall be deemed the postmarked date. )