| http://www.w3.org/ns/prov#value | - (3) If the return, claim, statement or other document or payment, is sent by United States registered mail, it shall be deemed to have a postmark date [, if sent by United States registered mail,] that is the date of registration, and, if sent by United States certified mail, it shall be deemed to have a postmark date that is the date that the sender's receipt is postmarked by the postal employee.
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