CFR /  Title 27  /  Part 73  /  Sec. 73.34 When is an electronically submitted form considered

If you submit a form to our electronic document receiving system, the document will be considered filed on the date of the electronic postmark given by that system. [68 FR 58601, Oct. 10, 2003, as amended at 79 FR 17034, Mar. 27, 2014]