First Substitute H.B. 422

Representative Merlynn T. Newbold proposes the following substitute bill:

1 POLITICAL SUBDIVISION CLERK
2 AMENDMENTS
3 2008 GENERAL SESSION
4 STATE OF UTAH
5 Chief Sponsor: Merlynn T. Newbold
6 Senate Sponsor: ____________
7
8 LONG TITLE
9 General Description:
10 This bill modifies a provision relating to reports or payments to the state or political
11 subdivisions of the state.
12 Highlighted Provisions:
13 This bill:
14 . modifies a provision stating that a report mailed to a political subdivision is
15 considered received on the date indicated in the post office stamp to make it
16 conditioned upon the report having been mailed to the attention of the clerk or
17 recorder of the political subdivision; and
18 . makes technical changes.
19 Monies Appropriated in this Bill:
20 None
21 Other Special Clauses:
22 None
23 Utah Code Sections Affected:
24 AMENDS:
25 68-3-8.5, as renumbered and amended by Laws of Utah 2001, Chapter 16

26
27 Be it enacted by the Legislature of the state of Utah:
28 Section 1. Section 68-3-8.5 is amended to read:
29 68-3-8.5. Mailing reports and payments to government -- General requirements
30 for determining when the report or payment is considered to be filed or made.
31 (1) As used in this section:
32 (a) "Payment" means monies required or authorized to be paid.
33 (b) "Report" means a report, claim, tax return, statement or other document.
34 (2) (a) (i) A report [or payment] required or authorized to be filed with the state or a
35 payment required or authorized to be made to the state [of Utah,] or [to any] a political
36 subdivision of [Utah,] the state that is transmitted through the United States mail[,] is
37 considered to be filed or made and received by the state or political [subdivisions] subdivision,
38 as the case may be, on the date shown by the post office cancellation mark stamped upon the
39 envelope or other appropriate wrapper containing it.
40 (ii) A report required or authorized to be filed with a political subdivision of the state
41 that is transmitted through the United States mail is considered to be filed and received by the
42 political subdivision on the date shown by the post office cancellation mark stamped upon the
43 envelope or other appropriate wrapper containing it, if the report is addressed to the attention
44 of:
45 (A) the county clerk, for a county;
46 (B) the city recorder, for a city;
47 (C) the town clerk, for a town; or
48 (D) the clerk or comparable official of the political subdivision, for any other political
49 subdivision of the state.
50 (b) A report or payment that is [either] mailed but not received by the state or political
51 [subdivisions] subdivision, or received but the cancellation mark is illegible, erroneous, or
52 omitted, is considered to be filed or made and received on the date it was mailed if:
53 (i) the sender establishes by competent evidence that the report[, claim, tax return,
54 statement or other document] or payment was deposited in the United States mail on or before
55 the date for filing or paying; and
56 (ii) the sender files with the state or political subdivision a duplicate within 30 days

57 after written notification is given to the sender by the state or political [subdivisions]
58 subdivision of nonreceipt of the report[, tax return, statement, or other document] or payment.
59 (c) If any report or payment is sent by United States mail, consistent with Subsection
60 (2)(a), and [either] is registered or certified[,]:
61 (i) a record authenticated by the United States post office of that registration or
62 certification is considered to be competent evidence that the report or payment was delivered to
63 the person or entity to which it was addressed; and
64 (ii) the date of registration or certification is considered to be the postmarked date.
65 (3) If the date for filing a report or making a payment falls upon a Saturday, Sunday, or
66 legal holiday, the filing or payment is considered to be timely if it is performed on the next
67 business day.