Exempts from this Act any payment: (1) other than a payment on a bill, invoice, or statement of account due; (2) which is required by law, regulation, or contract to be delivered by any method other than by mail; or (3) which is subject to any other provision of federal law specifying how a postmark date shall be used in determining the date on which such payment shall be deemed to have been delivered or made.
Applies the provisions of this Act only if: (1) the postmark date falls on or before the prescribed date for making the payment; and (2) the payment was, on or before such date, deposited in the mail in the United States in an envelope or under other appropriate cover, postage prepaid, and properly addressed to the payee.