§ 16-4-302 — Competent evidence of delivery

If any report, claim, tax return, statement or other document or
payment is sent by United States mail and either registered or
certified, a record authenticated by the United States post
office of the registration or certification is competent
evidence that the report, claim, tax return, statement or other
document or payment was delivered to the state officer or state
agency or officer or agency of the political subdivision to
which addressed, and the date of registration or certification
is deemed the postmarked date.