26 CAR § 411-602. Time of filing

(a)(1) An electronic document is submitted when the transmission to the electronic filing system is completed. (2) It is the user’s responsibility to confirm that the transmission of the electronic document was completed. (b) After review and acceptance by the Tax Appeals Commission, an electronic document shall be considered filed as of the date and time of submission. (c) Notice of a rejection of a document will be provided to the filer electronically. (d) The electronic filing system shall record the date of filing, which shall have the same force and effect as a manually affixed stamp. (e) Any document received by the electronic filing system before midnight shall be deemed filed on that date.