Ever since the enactment of the 1997 Taxpayer Bill of Rights, documents and payments sent to the Department of Taxation and Finance are regarded to have been timely sent if they are timely delivered to certain private delivery services, as an alternative to having been timely postmarked by the U.S. Postal Service. The Department has now updated Publication 55, as of January 2012, providing a list of private delivery services that currently qualify, and explaining how each delivery service establishes the date the item was received, which can be relied upon as a filing date. However, it is important to note that these rules govern only mailings to the Department of Taxation and Finance, and the Division of Tax Appeals has not explicitly incorporated in its own separate rules the ability of taxpayers to rely on such private delivery services.