(1) An electronic report is filed when it is received and validated by the PDC computer system. The PDC will notify the person reporting that the electronic report has been received.

(2) An electronic report is timely filed if received on or before 11:59 p.m. Pacific Time on the prescribed reporting date.

(3) An electronic report that is infected with a virus, damaged, or is improperly formatted is not properly filed with the PDC and will be rejected.

(4) To amend an electronically filed report, the entire report must be electronically refiled.

(5) Where no electronic method has been provided, or where the executive director has approved a hardship exemption to the electronic requirement, the date of receipt of any properly addressed mailed application, report, statement, notice, payment, or other item required under the provisions of chapter 42.17A RCW is the date shown by the post office cancellation mark on the envelope. Any item mailed to the PDC under the provisions of chapter 42.17A RCW that does not include a post office cancellation mark is presumed to be provided timely if received by the PDC within five business days of the due date.