Title 27

SECTION 73.34

73.34 When is an electronically submitted form considered timely filed

§ 73.34 When is an electronically submitted form considered timely filed?

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.

[68 FR 58601, Oct. 10, 2003, as amended at 79 FR 17034, Mar. 27, 2014]

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