Timely mailing treated as timely filing and 14payment.15(a) General rule.--Notwithstanding the provisions of any 16State tax law to the contrary, whenever a report or payment of 17all or any portion of a State tax is required by law to be 18received by the department or other agency of the Commonwealth 19on or before a day certain, the taxpayer shall be deemed to have 20complied with the law if th