The rule formally defines postmarks and identifies the types of markings that qualify as a “postmark”. USPS clarified that the rulemaking does not change postmarking procedures but aims to explain the operational use of postmarks and that the primary purpose of the rule is to improve public understanding that while a postmark confirms USPS possessed a mail piece on the date inscribed, that date does not necessarily align with the date USPS first accepted possession of the item. Many people may not know that USPS does not postmark all mail in the ordinary course of operations and that the absence of a postmark does not imply USPS did not accept custody. The rule clarifies that the date displayed on a machine-applied postmark represents the “date of the first automated processing operation” performed at a processing facility, rather than the date the mail was dropped off.
Importantly, manual postmarks are and will remain available upon request at USPS retail locations.
USPS received 130 comments on the proposed rule, including comments about how the proposed rule would affect rural areas and mail-in ballots. The final text of DMM Section 608.11 incorporates revisions to clarify postmark definitions and application locations, and USPS will publish an amendment to 39 CFR part 111 to reflect these changes. USPS indicated that it would develop a communications strategy to inform customers about postmarks and the new rule.
What is a “postmark”?
Under DMM Section 608.11, a “postmark” is a marking applied by the Postal Service to a piece of mail, indicating the location and date of acceptance or processing. Again, per DMM Section 608.11, a postmark confirms USPS custody but does not necessarily indicate the first day of possession, and customers can still request a manual postmark at USPS retail locations to align with the date of first postal possession. “Certificates of Mailing” will also continue to be available to provide proof of the date of postal acceptance.
General Mailing and Filing Deadlines Under Louisiana Law
While the changes associated with DMM Section 608.11 are still fresh, it is likely that they will affect mailing and filing deadlines for Louisiana residents and businesses.
Compared to many other jurisdictions, Louisiana law takes a very restrictive approach to mailing deadlines, and Louisiana attorneys cannot rely on mailing dates alone for most court filings. See Baker v. Lighthouse Excalibur Insurance Company, 404 So.3d 1040 (2025). The Louisiana Supreme Court has consistently enforced this strict approach. In Petit-Blanc v. Charles, 313 So.3d 1245 (2021), the Louisiana Supreme Court emphasized that “merely transmitting an original document within the deadline is insufficient to interrupt prescriptive period after facsimile transmission of complaint; rather, the litigant must establish the document was delivered to the clerk within the deadline.” Id. at 1247.
This is contrary to the “mail box” rule that applies in many jurisdictions. The Louisiana Court of Appeal for the Fourth Circuit has explicitly held that “the ‘mail box’ rule does not exist in Louisiana unless provided for by statute, rule or regulation.” Edwards v. U.S. Property and Casualty, 385 So.3d 328 (2024) (citing Hosp. Corp. of Am. v. Robinson, 506 So.2d 938, 940 (La. App. 1st Cir. 1987); Lambert v. Kelley, 270 So.2d 532, 534 (La.1972)). This means that Louisiana businesses cannot rely on the date of mailing alone to establish compliance with most statutory deadlines, and nothing in the new DMM Section 608.11 is likely to change this.
One notable exception is Louisiana Supreme Court Rule 10, which provides that “an application properly mailed shall be deemed timely filed if mailed on or before the last day of the delay for filing,” but only with proper postmark evidence: “the timeliness of the mailing shall be shown only by an official United States postmark or cancellation stamp or by official receipt or certificate from the United States Postal Service.” Therefore, Louisiana attorneys need to be especially familiar with when a piece of mail is postmarked and the changes associated with DMM Section 608.11.
Tax Filing and Mailing Issues in Louisiana
Louisiana Administrative Code Title 61, Part I, Section 4911 establishes detailed postmark requirements for tax filings that create specific vulnerabilities for businesses. Under this regulation, “a return, report or other document in a properly addressed envelope with sufficient postage delivered by the United States Postal Service is deemed filed on the date postmarked by the United States Postal Service. .” 61 LA ADC Pt I, § 4911. The postmark must bear a date on or before the last date prescribed for filing the return, report or other document in order to be considered timely filed.” Id.
Critically, the regulation places the burden of proof on taxpayers: “If the postmark on the envelope is not legible, the taxpayer has the burden of proving the date that the postmark was made.” Id. This creates significant risk if USPS postmark quality declines or procedures change, as businesses must be able to prove the postmark date. That means that Louisiana taxpayers should be especially familiar with the changes to DMM Section 608.11 and account for them accordingly.
Further, the Louisiana Fifth Circuit Court of Appeal confirmed that these postmark rules apply even when returns are mailed after the prescribed deadline, stating that “pursuant to the clear and unambiguous language of this regulation, a return that is untimely when it is mailed remains untimely for tax purposes regardless of the ‘postmark’ rule; however, under the unambiguous language of the first sentence, the date of the postmark is still considered the date of filing of that return.” Crosby v. Cantrelle, 301 So.3d 1234 (2020).
Louisiana law provides several other filing methods that can offer greater certainty than standard mail. For state tax purposes “if the return, report or other document is sent by United States registered or certified mail, the date of registration is treated as the date of postmark.” 61 LA ADC Pt I, § 4911. This provides businesses with a more reliable method of establishing filing dates. Electronic filing also offers additional protections because “A return, report or other document filed electronically is deemed filed on the date transmitted to the department or to a third party acting as the department’s agent.” Id. Similarly, hand delivery provides certainty: “A return, report or other document delivered by the taxpayer or a representative of the taxpayer is deemed filed on the date it is delivered to the department’s headquarters or a regional office.” Id.
If you have questions about how these changes might affect you or your business, please contact Jess Waltman at 504-582-1124 or by email at jwaltman@gordonarata.com.