Rule 7 Clerk's Stamp on Filed Documents

When you send a document to the Arizona Tax Court, the clerk's office stamps it with the date and time they received it, along with the official filing date. These two dates are not always the same thing.

If you mail your documents, the filing date is based on the postmark on the envelope, not the day the court actually gets it. This matters because a postmark date can be earlier than the day the mail arrives, which could help you meet a deadline. If your envelope has no readable postmark, the court will use the date they received it as your filing date, unless you can show proof of when you actually mailed it.