Sec. 1-2a. Construction of term "postmark".
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Sec. 1-2a. Construction of term "postmark". For purposes of sections 1-206, 3-114e, 3-114f, 3-114i, 4-147, 9-23g, 9-65, 9-153b, 9-311, 9-333j, 10-183g, 12-146, 20-429, 31-241, 31-248, 31-249a, 33-603, 33-663, 33-929, 33-1003, 33-1053, 33-1219,
38a-716 and 42-243 (1) any reference to the United States mail or a postmark shall be
treated as including a reference to any delivery service designated by the Secretary of
the Treasury of the United States pursuant to Section 7502 of the Internal Revenue Code
of 1986, or any subsequent corresponding internal revenue code of the United States,
as from time to time amended, (2) any reference to a postmark made by the United
States Postal Service shall be treated as including a reference to any date recorded or
marked in the manner described in said Section 7502 of said Internal Revenue Code by
a designated delivery service, and (3) any equivalent of registered or certified mail
designated by the Secretary of the Treasury of the United States pursuant to said Section
7502 of said Internal Revenue Code shall be included within the meaning of registered
or certified mail.
(P.A. 99-121, S. 27, 28.)
History: P.A. 99-121 effective June 3, 1999 (Revisor's note: In codifying the provisions of P.A. 99-121 the Revisors appended the following cross reference to Secs. 1-206, 3-114e, 3-114f, 3-114i, 4-147, 9-23g, 9-65, 9-153b, 9-311, 9-333j, 10-183g, 12-146, 20-429, 31-241, 31-248, 31-249a, 33-603, 33-663, 33-929, 33-1003, 33-1053, 33-1219, 38a-716 and 42-243: "See Sec. 1-2a re construing of references to "United States mail" or "postmark" to include references to any delivery service designated by the Secretary of the Treasury pursuant to Section 7502 of the Internal Revenue Code of 1986 or any successor to the code, as amended, and to any date recorded or marked as described in said Section 7502 by a designated delivery service and construing of "registered or certified mail" to include any equivalent designated by the Secretary of the Treasury pursuant to said Section 7502.").