N.Y. General City Model 772/66 § 139: Mailing rules; holidays

§ 139. Mailing rules; holidays. (a) Timely mailing.--If any claim,

statement, notice, petition, or other document (including to the extent

authorized by the director of finance, a return or a declaration of

estimated tax) required to be filed within a prescribed period or on or

before a prescribed date under authority of any provision of this title

is, after such period or such date, delivered by the United States mail

to the director of finance, bureau, office, officer or person with which

or with whom such document is required to be filed, the date of the

United States postmark stamped on the envelope shall be deemed to be the

date of delivery. This subdivision shall apply only if the postmark

date falls within the prescribed period or on or before the prescribed

date for the filing of such document, determine with regard to any

extension granted for such filing, and only if such document was

deposited in the mail, postage prepaid, properly addressed to the

director of finance, bureau, office, officer or person with which or

with whom the document is required to be filed. If any document is sent

by United States registered mail, such registration shall be prima facie

evidence that such document was delivered to the director of finance,

bureau, office, officer or person to which or to whom addressed. To the

extent that the director of finance shall prescribe by regulation,

certified mail may be used in lieu of registered mail under this

section. This subdivision shall apply in the case of postmarks not made

by the United States Post Office only if and to the extent provided by

regulations of the director of finance.

(b) Last known address.--For purposes of this title, a taxpayer's last

known address shall be the address given in the last return filed by

him, unless subsequently to the filing of such return the taxpayer shall

have notified the director of finance of a change of address.

(c) Last day a Saturday, Sunday or legal holiday.--When the last day

prescribed under authority of this title (including any extension of

time) for performing any act falls on Saturday, Sunday, or a legal

holiday in the state of New York, the performance of such act shall be

considered timely if it is performed on the next succeeding day which is

not a Saturday, Sunday or a legal holiday.