26 CAR § 411-606. Technical failures

(a) A technical failure of the electronic filing system shall excuse an untimely filing. (b)(1) A user’s technical problem that prevents submitting an electronic filing is not a technical failure of the electronic filing system. (2) Users that encounter difficulties with their systems shall use alternative means to comply, including conventional filing. (c) If a technical failure of the electronic filing system or other technical problem prevents a user from submitting an electronic filing, documents shall be submitted and served conventionally.