Are all deadlines on NOPAs by CA FTB postmark dates?

I just want to confirm that all deadlines on Notice of Proposed Assessments (NOPAs) by CA FTB are postmark dates and NOT received dates.

For example, if the Notice of Proposed Assessment says to file a CA state tax return by the protest deadline date or to send protest documentation by the protest deadline date, I assume that means that the CA state tax return or protest documentation have to be sent/postmarked (not received) by the protest deadline date, correct?

Thank you.

Postmark
https://www.ftb.ca.gov/help/proof-of-mailing.html

However. When you do this (wait to last day to mail), what may happen is they will wait a certain time for the reply (remember, it has to go through US mail system, then their mail system, and then whoever delivers the mail to their division has to work in office instead of at home, then they have to work in office). If the reply isn’t received in a certain time after the due date, they will close the audit out to next step. So your reply then has to be internally forwarded by the agent to the next division (who also may close out within certain time). So try not to wait to last day so your document doesn’t end up floating around internally.

If you are under audit and a SPECIFIC agent’s name, direct phone number, and fax number are provided (or if the original letter opening the audit up asked you to contact the agent), usually you call and speak to them and ask how they want the document. If they ask you to email or fax directly to auditor, and then you ALWAYS call to confirm they got it. This is most likely not your case.

….Here, click on Notice of Tax Return Change, then enter the code
https://www.ftb.ca.gov/help/disagree-or ... index.html

You or the client can also call the FTB to alert them that one is being sent and request they provide additional time. They will almost always grant another 30 days and freeze any further action until then.