622.106 Certified or registered mail.
71 words·~1 min read·
/ia/chapter-622-evidence/622-106A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any report, claim, tax return, statement, or payment is sent by United States mail and either registered or certified, a record authenticated by the United States post office shall be considered competent evidence that the report, claim, tax return, statement, or payment was delivered to the state or political subdivision to which addressed, and the date of registration or certification shall be deemed the postmarked date.
[C77, 79, 81, §622.106]