{"data":{"id":"us-ia/iowa-code-622.106","jurisdiction":"us-ia","citation":"Iowa Code § 622.106","heading":"Certified or registered mail.","body":"If any report, claim, tax return, statement, or payment is sent by United States mail and either registered or certified, a record authenticated by the United States post office shall be considered competent evidence that the report, claim, tax return, statement, or payment was delivered to the state or political subdivision to which addressed, and the date of registration or certification shall be deemed the postmarked date.","path":["Title XV - JUDICIAL BRANCH AND JUDICIAL PROCEDURES (Ch. 595 - 686D)","Chapter 622 - EVIDENCE","Subchapter IV - DOCUMENTS FILED WITH STATE OR DIVISIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/622.106.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:16Z","sha256":"60323715f204406d82624c67e505d1a7006908a10a02524017e1fc37d8201a4f","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-622.105","next":"us-ia/iowa-code-622a.1"},"notice":"GroundRules: Original legal text. Not legal advice."}