§73.34. When is an electronically submitted form considered timely filed?
27 C.F.R. § 73.34
If you submit a form to our electronic document receiving system, the document will be considered filed on the date of the electronic postmark given by that system.
Notes, amendments, and revision history
Amendments
[68 FR 58601, Oct. 10, 2003, as amended at 79 FR 17034, Mar. 27, 2014]
Authority
Authority: 26 U.S.C. 6011(f), 6061(b), 7502(c); 44 U.S.C. 3504 Note.
Source
Source: 68 FR 58601, Oct. 10, 2003, unless otherwise noted.
Amendments
[68 FR 58601, Oct. 10, 2003, as amended at 79 FR 17034, Mar. 27, 2014]