§3–305.

    A report, affidavit, or return that must be filed under this subtitle complies with the filing requirement if the report, affidavit, or return is:

        (1)    mailed and postmarked by the United States Postal Service on or before the filing date;

        (2)    delivered on or before the filing date to a private delivery service recognized by the Commissioner, if the delivery is evidenced by a receipt; or

        (3)    transmitted electronically on or before the filing date in a manner approved by the Commissioner.