H.B. 21

1

MAILING REQUIREMENTS TO STATE AND
2 POLITICAL SUBDIVISIONS
3 2001 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Roger E. Barrus
6 This act modifies provisions relating to mailing reports and payments. This act renumbers
7 and consolidates sections relating to general filing requirements and makes technical
8 corrections.
9 This act affects sections of Utah Code Annotated 1953 as follows:
10 RENUMBERS AND AMENDS:
11 68-3-8.5, (Renumbered from 63-37-1, as enacted by Chapter 179, Laws of Utah 1967)
12 REPEALS:
13 63-37-2, as enacted by Chapter 179, Laws of Utah 1967
14 63-37-3, as enacted by Chapter 179, Laws of Utah 1967
15 Be it enacted by the Legislature of the state of Utah:
16 Section 1. Section 68-3-8.5 , which is renumbered from Section 63-37-1 is renumbered and
17 amended to read:
18 [63-37-1]. 68-3-8.5. Mailing reports and payments to government -- General
19 requirements for determining when the report or payment is considered to be filed or made.
20 [Any] (1) As used in this section:
21 (a) "Payment" means monies required or authorized to be paid.
22 (b) "Report" means a report, claim, tax return, statement or other document.
23 (2) (a) A report or [any] payment required or authorized to be filed or made to the state of
24 Utah, or to any political subdivision [thereof, which] of Utah, that is[: (1) Transmitted] transmitted
25 through the United States mail, [shall be deemed] is considered to be filed or made and received
26 by the state or political subdivisions on the date shown by the post-office cancellation mark
27 stamped upon the envelope or other appropriate wrapper containing it.

28 [(2) Mailed] (b) A report or payment that is either mailed but not received by the state or
29 political subdivisions [where], or received [and] but the cancellation mark is illegible, erroneous,
30 or omitted, [shall be deemed] is considered to be filed or made and received on the date it was
31 mailed if:
32 (i) the sender establishes by competent evidence that the report, claim, tax return,
33 statement or other document or payment was deposited in the United States mail on or before the
34 date for filing or paying; and [in cases of such nonreceipt of any such report, tax return, statement,
35 or other document required by law to be filed,]
36 (ii) the sender files with the state or political subdivision a duplicate within thirty days
37 after written notification is given to the sender by the state or political subdivisions of [its]
38 nonreceipt of [such] the report, tax return, statement, or other document.
39 (c) If any report or payment is sent by United States mail and either registered or certified,
40 a record authenticated by the United States post office of that registration or certification is
41 considered to be competent evidence that the report or payment was delivered to the person or
42 entity to which it was addressed and the date of registration or certification is considered to be the
43 postmarked date.
44 (3) If the date for filing a report or making a payment falls upon a Saturday, Sunday, or
45 legal holiday, the filing or payment is considered to be timely if it is performed on the next
46 business day.
47 Section 2. Repealer.
48 This act repeals:
49 Section 63-37-2, Registered or certified mail -- Record as proof of delivery.
50 Section 63-37-3, Filing date falling on Saturday, Sunday or legal holiday.




Legislative Review Note
as of 11-15-00 4:56 PM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

Committee Note

The Government Operations Interim Committee recommended this bill.