§ 702.11. Date of filing.
(a) Whenever a party’s submission is required or permitted to be filed, it will be deemed to be filed on the earliest of the following dates:
(1) On the date actually received by the Board.
(2) On the date deposited with an IRS-designated private delivery service, as shown on the delivery receipt attached to or included within the envelope containing the submission.
(3) On the date deposited in the United States mail as shown by the United States Postal Service stamp on the envelope or noted on a United States Postal Service Form 3817 certificate of mailing. A mailing envelope stamped by an in-house postage meter is insufficient proof of the date of mailing.
(4) When a submission is submitted by means of electronic delivery on a day other than a business day, the submission will be deemed to be filed on the next business day.
(b) Subsection (a) supersedes 1 Pa. Code § 31.11 (relating to timely filing required).
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