622.105 Evidence of date mailed. 1. Any report, claim, tax return, statement, or any payment required or authorized to be filed or made to the state, or any political subdivision which is transmitted through the UnitedStates mail or mailed but not received by the state or political subdivision or received andthe cancellation mark is illegible, erroneous or omitted, shall be deemed filed or made andreceived on the date it was mailed if the sender establishes by competent evidence that thereport, claim, tax return, statement, or payment was deposited in the United States mail onor before the date for filing or paying. In the event of nonreceipt of any such report, taxreturn, statement, or payment, the sender shall file a duplicate within thirty days of receivingwritten notification of nonreceipt of such report, tax return, statement, or payment. Filingof a duplicate within thirty days of receiving written notification shall be considered to be afiling made on the date of the original filing. 2. For the purposes of this section 'competent evidence' means evidence, in addition to the testimony of the sender, sufficient or adequate to prove that the document was mailed ona specified filing. 2. For the purposes of this section 'competent evidence' means evidence, in addition to the testimony of the sender, sufficient or adequate to prove that the document was mailed ona specified date which evidence is credible and of such a nature to reasonably support thedetermination that the letter was mailed on a specified date. [C77, 79, 81, §622.105]2016 Acts, ch 1011, §121 Sat Dec 23 11:20:18 2023 Iowa Code 2024, Section 622.105 (21, 0)
Iowa Legal Code