Looking at my SQL log shipping file names (following is an example)
What date time format is the transaction log expressed in (local military time, UTC time)?
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What date time format is the transaction log expressed
Yes, it is UTC time with the format
dbname_YYYYMMDDHHMMSS (time is backup start time in 24 hours format). I think, following screenshot (copied from..) can help for easy validation.
Left side: Highlighted is Log Shipping backup name with UTC datetime
Right side: Date modified column indicating the time in