Tax Administration has published Directive TA-18-1 Timely Mailing of Returns, Documents, or Payments 8-24-2018. The Directive is to provide guidance as to when a mailed North Carolina tax return or other document is timely filed or tax timely paid.
“For the statute to apply, the return, document, or payment must have been received. Other than direct proof of actual delivery, proof of proper use of registered or certified mail and proof of proper use of a private delivery service approved by the IRS are the exclusive means to establish prima facie evidence of delivery of a document. 26 CFR 301.7502- (e)(2). No other evidence of a postmark or of mailing will be prima facie evidence of delivery or raise a presumption that the document was delivered.”