18.1.2.120 Timeliness of Notice, Filing and Payments.

Any notice, return, application, or payment required or authorized to be made or given shall be considered timely if mailed on or before the date on which due or required, as shown by the postmark, or if delivered to the Tax Office by the close of business on the date due or required, and a receipt is given. A due date that falls on a weekend or holiday shall be moved to the next business day.