W. Va. Code R. § 145-11-6

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 145-11-6 - Timely filing and paying; performance when last day to act is Saturday, Sunday or holiday in this State

6.1.Delivery in person. -- If any document required by this rule to be filed with the Director of the Development Office, or any payment required to be made, within a prescribed period or on or before a prescribed date, is delivered in person on or before such date to the Development Office at Charleston, West Virginia, during normal business hours of the Development Office, it shall be timely filed.

6.2.Timely mailing. -- If any document required by this rule to be filed with the Director of the Development Office, or any payment required to be made within a prescribed period or on or before a prescribed date under authority of this rule, is, after such period or such date, delivered by United States mail to the Director of the Development Office, the date of the United States Postal Service postmark stamped on the cover in which such document or payment is mailed is the date of delivery or the date of payment, as the case may be, provided the following mailing requirements are met:

6.2.a. The postmark date falls within the prescribed period or on or before the prescribed date for filing of the document or for making payment, and

6.2.b. The document or payment was, within the time prescribed in subdivision 6.2.a, deposited in the mail in the United States in an envelope or other appropriate wrapper, postage prepaid, properly addressed to Director of the Development Office or the Development Office.

6.3.Registered and certified mailing. -- For purposes of this section, if any document or payment is sent by United States registered or certified mail, the date of registration or certification is the postmark date.

6.4.Time for performance. -- When the last day to act falls on a Saturday, Sunday or legal holiday in this State, the act shall be timely if done on the next day that is not a Saturday, Sunday or legal holiday in this State.

W. Va. Code R. § 145-11-6