N.Y. General City Model 772/66 § 82: Mailing rules; holidays

§ 82. Mailing rules; holidays. 1. 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 part

or of the named parts is, after such period or such date, delivered by

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, determined 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

subdivision. 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.

2. Last known address.--For purposes of this part, a taxpayer's last

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

unless subsequently to the filing of such return the taxpayer shall have

notified the director of finance of a change of address.

3. Last day a Saturday, Sunday or legal holiday.--When the last day

prescribed under authority of this part or the named parts (including

any extension of time) for performing any act falls on a Saturday,

Sunday, or legal holiday in the state, 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 legal holiday.