622.106 Certified or registered mail. If any report, claim, tax return, statement, or payment is sent by United States mail and either registered or certified, a record authenticated by the United States post office shall beconsidered competent evidence that the report, claim, tax return, statement, or payment wasdelivered to the state or political subdivision to which addressed, and the date of registrationor certification shall be deemed the postmarked date. [C77, 79, 81, §622.106] Sat Dec 23 11:20:18 2023 Iowa Code 2024, Section 622.106 (21, 0)
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