When is a document "filed"?

• Position: Franchise Tax Board's Tax administration - Brief article

The Franchise Tax Board and Secretary of State take different approaches to when they consider a document "filed."

The Secretary of State date-stamps and processes documents as of the date received, regardless of the postmark.

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The FTB considers documents timely if the postmark is no later than the due date of a return or payment (or the next business day if the due...