R861-1A-44. Definition of Delivery Service Pursuant to Utah Code Ann. Section 59-1-1404

For purposes of determining the date on which a document has been mailed under Section 59-1-1404, "delivery service" means the following delivery services the Internal Revenue Service has determined to be a designated delivery service under Section 7502, Internal Revenue Code: (1) DHL Express (DHL): (a) DHL Same Day Service; (b) DHL Next Day 10:30 a.m.; (c) DHL Next Day 12:00 p.m.; (d) DHL DHL Next Day 3:00 p.m.; and (e) DHL 2nd Day Service; (2) Federal Express (FedEx): (a) FedEx Priority Overnight; (b) FedEx Standard Overnight; (c) FedEx 2 Day; (d) FedEx International Priority; and (e) FedEx International First; and (3) United Parcel Service (UPS): (a) UPS Next Day Air; (b) UPS Next Day Air Saver; (c) UPS 2nd Day Air; (c) UPS 2nd Day Air A.M.; (d) UPS Worldwide Express Plus; and (e) UPS Worldwide Express.