Arizona Revised Statutes
Title 1 - General Provisions
§ 1-218 - Filing by mail; date of filing

1-218. Filing by mail; date of filing
A. Any report, claim, tax return, statement, payment, deposit or other material dealing in any way or manner with taxation, other than petitions or notices of appeal, that is required or authorized to be filed with or made to this state or any agency or political subdivision of this state and that is deposited, properly addressed and postage prepaid, in an official depository of the United States mail shall be deemed filed and received by the addressee on the date shown by the postmark or other official mark of the United States mail stamped thereon, or, if the sender disputes the dates contained on such mark or no such mark appears or is legible, on the mailing date as established by competent evidence introduced by the sender.
B. Any filing that is described in subsection A of this section and that is not received by the addressee shall be deemed filed and received on the date of mailing if the sender establishes the date of mailing as provided in subsection A of this section and files with the addressee a duplicate filing within ten days after written notification of nonreceipt of such filing is given to the sender by the addressee.
C. If any filing described in subsection A of this section is sent by United States certified or registered mail or certificate of mailing, the date of such registration, certification or certificate, as established by a record authenticated by proper officials of the United States mail, shall be deemed the date of filing.
D. If the due date of any filing described in subsection A of this section falls upon a Saturday, Sunday or legal holiday, the filing shall be considered timely if performed on the next business day.
E. Any filing described in subsection A of this section that does not contain a postmark or other official mark of the United States mail stamped thereon shall be considered timely if received within five business days after the due date of the filing.
F. For the purposes of tax administration, references in this section to:
1. " United States mail" are considered to include any designated delivery service provided by a trade or business if the service has been designated by the United States secretary of the treasury pursuant to section 7502(f) of the United States internal revenue code of 1986.
2. " Postmark" are considered to include any date recorded or marked by any designated delivery service and described in section 7502(f)(2)(C) of the internal revenue code.
3. " Registered" and " certified" are considered to include any equivalent service maintained by a designated delivery service.

Structure Arizona Revised Statutes

Arizona Revised Statutes

Title 1 - General Provisions

§ 1-101 - Designation and citation

§ 1-102 - Repealing clause

§ 1-103 - Effective date

§ 1-104 - Effect of repealing clause and construction of act

§ 1-105 - Effect of repeal on prior offenses and punishments

§ 1-106 - Supplements as part of Revised Statutes

§ 1-201 - Adoption of common law; exceptions

§ 1-202 - Private and corporate seals or scrolls; effect

§ 1-211 - Rules of construction and definitions

§ 1-212 - Section headings; source notes; reviser's notes; cross references; exception

§ 1-213 - Words and phrases

§ 1-214 - Words of tense, number and gender

§ 1-215 - Definitions

§ 1-216 - Joint authority of public officers; quorum of board or commission

§ 1-217 - Definitions of certain words when used in pleadings

§ 1-218 - Filing by mail; date of filing

§ 1-219 - Interpretation of laws; unborn child; definition

§ 1-241 - Time statutes take effect

§ 1-242 - Standard time

§ 1-243 - Computation of time

§ 1-244 - Retroactivity of statutes

§ 1-245 - Subsequent statute as superseding former law

§ 1-246 - Penalty altered by subsequent law; effect

§ 1-247 - Repeal of law and substitution of penalty; effect

§ 1-248 - Repealing acts; certain laws not affected

§ 1-249 - Repealing act; effect on pending action or accrued right

§ 1-250 - Change of limitation; effect

§ 1-251 - Act abolishing office; effect on tenure

§ 1-252 - Repeal of repealing statute; effect

§ 1-253 - Effect of penal laws on civil remedies, forfeitures, military laws and contempts

§ 1-254 - Limitation on duty of statutory implementation; legislative appropriation requirement

§ 1-255 - Adopting statute by reference; subsequent amendments

§ 1-271 - Sovereign authority; affordable care act; definition

§ 1-272 - Sovereign authority; right of the people to keep and bear arms

§ 1-301 - Holidays enumerated

§ 1-302 - Closing of offices and courts; transaction of certain judicial business

§ 1-303 - Last day for performance of act a holiday; effect

§ 1-304 - Arbor day; proclamation

§ 1-305 - National day of the cowboy

§ 1-306 - Korean war veterans' day

§ 1-307 - Prisoners of war remembrance day

§ 1-308 - Dr. Cesar Estrada Chavez day

§ 1-309 - Boy Scouts of America day

§ 1-310 - Girl Scouts of the United States of America day

§ 1-311 - Tuskegee airmen commemoration day

§ 1-312 - Vietnam veterans' day

§ 1-313 - Navajo code talkers' day

§ 1-314 - Arizona first responders' day of gratitude and remembrance

§ 1-315 - Juneteenth day

§ 1-316 - Purple heart day

§ 1-317 - Beirut marine barracks bombing remembrance day

§ 1-318 - Public lands day

§ 1-319 - Sandra Day O'Connor civics celebration day; observation

§ 1-320 - Fred Korematsu day of civil liberties and the constitution

§ 1-321 - 9/11 education day; observation

§ 1-322 - Asian American and Pacific Islander month

§ 1-401 - Common problem resolution

§ 1-402 - Reports on common problem resolution

§ 1-501 - Eligibility for federal public benefits; documentation; violation; classification; citizen suits; court costs and attorney fees; definition

§ 1-502 - Eligibility for state or local public benefits; documentation; violation; classification; citizen suits; court costs and attorney fees; definition

§ 1-601 - Parents' rights protected

§ 1-602 - Parents' bill of rights; governmental interference restricted; burden of proof; definition

§ 1-611 - Mask and face covering mandates; minors; consent of parent or guardian

§ 1-701 - Diplomas; transcripts; recognition

§ 1-801 - Maintenance operations and capital projects; noxious weeds; removal; prohibited use