§ 82. Mailing rules; holidays. 1. Timely mailing.--If any claim,
statement, notice, petition, or other document (including to the extent
authorized by the director of finance, a return or a declaration of
estimated tax) required to be filed within a prescribed period or on or
before a prescribed date under authority of any provision of this part
or of the named parts is, after such period or such date, delivered by
United States mail to the director of finance, bureau, office, officer
or person with which or with whom such document is required to be filed,
the date of the United States postmark stamped on the envelope shall be
deemed to be the date of delivery. This subdivision shall apply only if
the postmark date falls within the prescribed period or on or before the
prescribed date for the filing of such document, determined with regard
to any extension granted for such filing, and only if such document was
deposited in the mail, postage prepaid, properly addressed to the
director of finance, bureau, office, officer or person with which or
with whom the document is required to be filed. If any document is sent
by United States registered mail, such registration shall be prima facie
evidence that such document was delivered to the director of finance,
bureau, office, officer or person to which or to whom addressed. To the
extent that the director of finance shall prescribe by regulation,
certified mail may be used in lieu of registered mail under this
subdivision. This subdivision shall apply in the case of postmarks not
made by the United States Post Office only if and to the extent provided
by regulations of the director of finance.

2. Last known address.--For purposes of this part, a taxpayer's last
known address shall be the address given in the last return filed by it,
unless subsequently to the filing of such return the taxpayer shall have
notified the director of finance of a change of address.

3. Last day a Saturday, Sunday or legal holiday.--When the last day
prescribed under authority of this part or the named parts (including
any extension of time) for performing any act falls on a Saturday,
Sunday, or legal holiday in the state, the performance of such act shall
be considered timely if it is performed on the next succeeding day which
is not a Saturday, Sunday or legal holiday.