The Clerk shall affix on each document filed by mail in the Tax Court a stamp which shall reflect both the date of filing and the date and time of receipt. If a filing has been made by mail, the date of filing shall be the date on the postmark on the envelope in which the filing is received by the Tax Court Clerk. If a filing arrives by mail with no discernible postmark, the date of filing will be identified as the date of receipt. If a date of filing is critical, and the filing is to be made by mail, it is the responsibility of the litigant to provide the Court with proof of mailing.
Ariz. T. Ct. R. prac. 7
HISTORICAL NOTES
Former Rule 7 was redesignated as Rule 8.