Indiana § 6-8.1-6-3 Date of filing

Indiana Statutes

§ 6-8.1-6-3 — Date of filing

Indiana § 6-8.1-6-3

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 6Filing and Due Dates

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Bluebook

Ind. Code § 6-8.1-6-3 (2026).

Text

(a)A document, including a form, a return, a payment, or a writing of any type, which must be filed with the department by a prescribed date, is considered filed:

(1)in cases where it is mailed through the United States mail, on the date displayed on the post office cancellation mark stamped on the document's wrapper;

(2)in cases where it is delivered to the department in any manner other than through the United States mail, on the date on which the department physically receives the document; or

(3)in cases where a payment is made by an electronic fund transfer, on the date the taxpayer issues the payment order for the electronic fund transfer.

(b)If a document is sent through the United States mail by registered mail, certified mail, or certificate of mailing, then the date of the r

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(a) A document, including a form, a return, a
payment, or a writing of any type, which must be filed with the
department by a prescribed date, is considered filed:
(1) in cases where it is mailed through the United States mail, on
the date displayed on the post office cancellation mark stamped
on the document's wrapper;
(2) in cases where it is delivered to the department in any manner
other than through the United States mail, on the date on which
the department physically receives the document; or
(3) in cases where a payment is made by an electronic fund
transfer, on the date the taxpayer issues the payment order for the
electronic fund transfer.
(b) If a document is sent through the United States mail by
registered mail, certified mail, or certificate of mailing, then the date
of the registration, certification, or certificate, as evidenced by any
record authenticated by the United States Post Office, is considered the
postmark date.
(c) If a document is mailed to the department through the United
States mail and is physically received after the appropriate due date
without a legible correct postmark, the person who mailed the
document will be considered to have filed the document on or before
the due date if the person can show by reasonable evidence to the
department that the document was deposited in the United States mail
on or before the due date.
(d) If a document is mailed to, but not received by, the department,
the person who mailed the document will be considered to have filed
the document on or before the due date if the person can show by
reasonable evidence to the department that the document was deposited
in the United States mail on or before the due date and if the person
files with the department a duplicate document within thirty (30) days
after the date the department sends notice that the document was not
received.
(e) If a document is received after the deadline, the department shall
consider the document to be received on time if the postmark date is up
to three (3) business days (not including a day falling on Saturday,
Sunday, a national legal holiday recognized by the federal government,
or a statewide holiday) after the date of the deadline.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.92-1987, SEC.9; P.L.63-1988, SEC.15; P.L.211-2007, SEC.41;
P.L.193-2023, SEC.3.