| http://www.w3.org/ns/prov#value | - [, and, if, not sent by United States registered mail or United States certified mail, that is the date of deposit in the mail in the United States, if the sender establishes by competent evidence that the return, claim, statement or other document, or payment, was deposited in the mail in the United States on or before the due date for filing, or payment.] (b) Unless it is otherwise determined b
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