DRS: AN 2001(9), Designated Private Delivery Services and Designated Types of Service

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

 

This Announcement has been modified and superseded by PS 2002(4)

AN 2001(9) 

Designated Private Delivery Services and
Designated Types of Service


Purpose:   This Announcement supplements the list of designated private delivery services (“designated PDSs”) and designated types of delivery service (“designated types of service”) published in Special Notice 99(14), Designated Private Delivery Services, by adding two new designated types of service (UPS Worldwide Express Plus and UPS Worldwide Express) provided by a previously designated PDS (UPS).


Effective Date:  September 1, 2001, for documents or payments that are given by taxpayers to a designated PDS for delivery by a designated type of service on or after that date.  This document does not apply to documents or payments that are given by taxpayers to UPS Worldwide Express Plus or UPS Worldwide Express before September 1, 2001, even if such documents or payments are delivered by UPS Worldwide Express Plus or UPS Worldwide Express on or after September 1, 2001.


Statutory Authority:  Conn. Gen. Stat. §12-39aa.


List of Designated PDSs and Designated Types of Service, Effective September 1, 2001:  Effective September 1, 2001, and until further notice, the following PDSs and the following specific types of service are designated PDSs and designated types of service for purposes of Conn. Gen. Stat. §12-39aa.  The date recorded or marked by a designated PDS (making a delivery by a designated type of service) in the manner described in I.R.C. §7502 on documents or payments that it delivers to the Department of Revenue Services (DRS) will be treated in the same manner as the date of a U.S. postmark made by the U.S. Postal Service:

  • Airborne Express (Airborne):

Airborne Overnight Air Express Service*
Airborne Next Afternoon Service*
Airborne Second Day Service*

  • DHL Worldwide Express (DHL):

DHL "Same Day" Service*
DHL USA Overnight*

  • Federal Express (FedEx):

FedEx Priority Overnight*
FedEx Standard Overnight*
FedEx 2Day*

  • United Parcel Service (UPS):

UPS Next Day Air*
UPS Next Day Air Saver*
UPS 2nd  Day Air*
UPS 2nd  Day Air A.M.*
UPS Worldwide Express Plus (NEW)
UPS Worldwide Express (NEW)

(*) has been a designated PDS and designated type of service since the issuance of Special Notice 99(14).

Important:  The above-listed designated PDSs are not designated with respect to any type of delivery service not identified above.  Consequently, the “timely mailing as timely filing/payment” rule of Conn. Gen. Stat. §12-39aa does not apply to any other type of delivery service offered by the designated PDSs.


Update of List of Designated PDSs and Designated Types of Service:  In general, DRS has accepted those PDSs and types of service that are designated by the Secretary of the Treasury according to I.R.C. §7502.  The current list (effective September 1, 2001, until further notice) of PDSs that are designated by the Secretary of the Treasury is published in Notice 2001-62, I.R.B. 2001-40 (September 14, 2001).  When the Secretary of the Treasury publishes a new list to add or remove a designated PDS (or type of service) from the September 1, 2001 list, DRS will publish an Announcement indicating whether the designated PDS or type of delivery service has been accepted by DRS for purposes of Conn. Gen. Stat. §12-39aa.  To the extent that Special Notice 99(14) indicated that DRS would automatically accept a PDS or type of service designated by the Secretary of the Treasury, Special Notice 99(14) is modified and superseded.


Effect on Other Documents:  Special Notice 99(14), Designated Private Delivery Services, is supplemented and is modified in part, and to the extent that it is modified, it is superseded.


Effect of This Document: Announcements alert taxpayers to new developments including new administrative positions, policies, or practices.


For Connecticut Forms and Publications:  Forms and publications are available all day, seven days a week:

  • Internet: Preview and download forms and publications from the DRS Web site: http://www.ct.gov/drs
  • Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (toll-free within Connecticut) and select Option 2 from a touch-tone phone.

AN 2001(9)
All Taxes
Designated Private Delivery Services
Issued: 10/17/2001