Indiana § 6-1.1-36-1.5 When documents other than payments are considered filed

Indiana Statutes

§ 6-1.1-36-1.5 — When documents other than payments are considered filed

Indiana § 6-1.1-36-1.5

Art. 1.1PROPERTY TAXES

Ch. 36Miscellaneous Assessment and Collection Provisions

This text of Indiana § 6-1.1-36-1.5 (When documents other than payments are considered filed) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-1.1-36-1.5 (2026).

Text

5.

(a)Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5, is considered to be filed by the due date if the document is:

(1)received on or before the due date by the appropriate recipient;

(2)deposited in United States first class mail:

(A)properly addressed to the appropriate recipient;

(B)with sufficient postage; and

(C)postmarked by the United States Postal Service as mailed on or before the due date;

(3)deposited with a nationally recognized express parcel carrier and is:

(A)properly addressed to the appropriate recipient; and

(B)verified by the express parcel carrier as:

(i)paid in full for final delivery; and

(ii)recei

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5. (a) Subject to subsections (b) and (c), and
except as provided in subsection (d), a document, including a form, a
return, or a writing of any type, which must be filed by a due date under
this article or IC 6-1.5, is considered to be filed by the due date if the
document is:
(1) received on or before the due date by the appropriate
recipient;
(2) deposited in United States first class mail:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) postmarked by the United States Postal Service as mailed
on or before the due date;
(3) deposited with a nationally recognized express parcel carrier
and is:
(A) properly addressed to the appropriate recipient; and
(B) verified by the express parcel carrier as:
(i) paid in full for final delivery; and
(ii) received by the express parcel carrier on or before the due
date; or
(4) deposited to be mailed through United States registered mail,
United States certified mail, or United States certificate of
mailing:
(A) properly addressed to the appropriate recipient;
(B) with sufficient postage; and
(C) with a date of registration, certification, or certificate, as
evidenced by any record authenticated by the United States
Postal Service, on or before the due date.
For purposes of this subsection, "postmarked" does not mean the date
printed by a postage meter that affixes postage to the envelope or
package containing a payment.
(b) If a document is mailed through the United States mail and is
physically received after the due date without a legible correct
postmark, the person who mailed the document is considered to have
filed the document on or before the due date if the person can show by
reasonable evidence that the document was deposited in the United
States mail on or before the due date.
(c) If a document is sent via the United States mail or a nationally
recognized express parcel carrier but is not received by the designated
recipient, the person who sent the document is considered to have filed
the document on or before the due date if the person:
(1) can show by reasonable evidence that the document was
deposited in the United States mail, or with the express parcel
carrier, on or before the due date; and
(2) files a duplicate document within thirty (30) days after the
date the person is notified that the document was not received.
(d) This section does not apply to a payment addressed in IC 6-1.1-37-10(f).