Section 52IAC2-3-1. Determination of designated periods of time and filing dates

   (a) This section applies to the computation of any period of time prescribed or allowed by:

(1) this article; or

(2) order of the board.

  (b) The day of the act, event, or default from which the designated period of time begins is not counted. The last day of the designated period is counted but may not be a:

(1) Saturday;

(2) Sunday;

(3) legal holiday as defined by state statute; or

(4) day the office in which the act is to be done is closed during regular business hours.

  (c) The postmark date on an appeal petition or petition for rehearing, correctly addressed and sent by United States:

(1) first class mail;

(2) registered mail; or

(3) certified mail;

will constitute prima facie proof of the date of filing.

  (d) The date on which the document is deposited with a private carrier, as shown by a receipt issued by the carrier, will constitute prima facie proof of the date of filing if the document is sent to the board by the carrier.

  (e) The date-received stamp affixed by the board to an appeal petition or a petition for rehearing filed by personal delivery will constitute prima facie proof of the date of filing.

  (f) If a document is served through:

(1) a private carrier; or

(2) the United States mail;

three (3) days must be added to a period that commences upon service of that paper. (Indiana Board of Tax Review; 52 IAC 2-3-1; filed Jan 26, 2004, 11:30 a.m.: 27 IR 1778; filed Nov 14, 2007, 11:11 a.m.: 20071212-IR-052060571FRA)