N.Y. Tax Law § 1147: Notices and limitations of time

§ 1147. Notices and limitations of time. (a) (1) Any notice authorized

or required under the provisions of this article may be given by mailing

the same to the person for whom it is intended in a postpaid envelope

addressed to such person at the address given in the last return filed

by him pursuant to the provisions of this article or in any application

made by him or, if no return has been filed or application made, then to

such address as may be obtainable. A notice of determination shall be

mailed promptly by registered or certified mail. The mailing of such

notice shall be presumptive evidence of the receipt of the same by the

person to whom addressed. Any period of time which is determined

according to the provisions of this article by the giving of notice

shall commence to run from the date of mailing of such notice.

(2) If any return, claim, statement, notice, application, or other

document required to be filed, or any payment required to be made,

within a prescribed period or on or before a prescribed date under

authority of any provision of this article is, after such period or such

date, delivered by United States mail to the tax commission, bureau,

office, officer or person with which or with whom such document is

required to be filed, or to which or to whom such payment is required to

be made, 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, or for

making the payment, including any extension granted for such filing or

payment, and only if such document or payment was deposited in the mail,

postage prepaid, properly addressed to the tax commission, bureau,

office, officer or person with which or with whom the document is

required to be filed or to which or to whom such payment is required to

be made. If any document is sent by United States registered mail, such

registration shall be prima facie evidence that such document was

delivered to the tax commission, bureau, office, officer or person to

which or to whom addressed. To the extent that the tax commission 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 regulation of the tax commission.

(3) When the last day prescribed under authority of this article

(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.

(4)(A) Any reference in paragraph two of this subdivision to the

United States mail shall be treated as including a reference to any

delivery service designated by the secretary of the treasury of the

United States pursuant to section seventy-five hundred two of the

internal revenue code and any reference in paragraph two of this

subdivision to a postmark by the United States mail shall be treated as

including a reference to any date recorded or marked in the manner

described in section seventy-five hundred two of the internal revenue

code by a designated delivery service. If the commissioner finds that

any delivery service designated by such secretary is inadequate for the

needs of the state, the commissioner may withdraw such designation for

purposes of this article. The commissioner may also designate

additional delivery services meeting the criteria of section

seventy-five hundred two of the internal revenue code for purposes of

this article, or may withdraw any such designation if he finds that a

delivery service so designated is inadequate for the needs of the state.

Any reference in paragraph two of this subdivision to the United States

mail shall be treated as including a reference to any delivery service

designated by the commissioner and any reference in paragraph two of

this subdivision to a postmark by the United States mail shall be

treated as including a reference to any date recorded or marked in the

manner described in section seventy-five hundred two of the internal

revenue code by a delivery service designated by the commissioner.

(B) Any equivalent of registered or certified mail designated by the

United States secretary of the treasury, or as may be designated by the

commissioner pursuant to the same criteria used by such secretary for

such designations pursuant to section seventy-five hundred two of the

internal revenue code, shall be included within the meaning of

registered or certified mail as used in paragraph two of this

subdivision. If the commissioner finds that any equivalent of

registered or certified mail designated by such secretary or the

commissioner is inadequate for the needs of the state, the commissioner

may withdraw such designation for purposes of this article.

(b) The provisions of the civil practice law and rules or any other

law relative to limitations of time for the enforcement of a civil

remedy shall not apply to any proceeding or action taken by the state or

the tax commission to levy, appraise, assess, determine or enforce the

collection of any tax or penalty provided by this article. However,

except in the case of a willfully false or fraudulent return with intent

to evade the tax no assessment of additional tax shall be made after the

expiration of more than three years from the date of the filing of a

return; provided, however, that where no return has been filed as

provided by law, the tax may be assessed at any time. Where a purchaser

furnishes a vendor with a false or fraudulent certificate of resale or

other exemption certificate or other document with intent to evade the

tax, the tax may be assessed against such purchaser at any time. For

purposes of this subdivision, a return filed before the last day

prescribed by law or regulation for the filing thereof or before the

last day of any extension of time for the filing thereof shall be deemed

to be filed on such last day. Notwithstanding any other provision of

this article, if the time to assess additional tax would otherwise have

expired on or before December nineteenth, nineteen hundred sixty-nine,

the time to assess such additional tax is hereby extended to and

including December twentieth, nineteen hundred sixty-nine, except that

it may be further extended by a taxpayer's consent in writing as

provided in subdivision (c) hereof.

(c) Where, before the expiration of the period prescribed herein for

the assessment of an additional tax, a taxpayer has consented in writing

that such period be extended the amount of such additional tax due may

be determined at any time within such extended period. The period so

extended may be further extended by subsequent consents in writing made

before the expiration of the extended period. If a taxpayer has

consented in writing to the extension of the period for assessment, the

period for filing an application for credit or refund pursuant to

section eleven hundred thirty-nine shall not expire prior to six months

after the expiration of the period within which an assessment may be

made pursuant to the consent to extend the time for assessment of

additional tax.

(d) The limitation of time for the assessment of additional tax,

shall, after the mailing of a notice of determination, be suspended with

respect to the amount of additional tax asserted in such notice until

the expiration of the time for filing a petition contesting such notice

or, if a timely petition with respect to the amount asserted in such

notice has been filed with the division of tax appeals, until the

determination of the administrative law judge or the decision of the tax

appeals tribunal has become final. A determination of an administrative

law judge in the division of tax appeals shall become final in

accordance with subdivision four of section two thousand ten of this

chapter. A decision of the tax appeals tribunal shall become final upon

the expiration of the period specified in paragraph four of subdivision

(a) of section eleven hundred thirty-eight of this article for making an

application for review if no such application has been duly made within

such time, or, if such application has been duly made, upon expiration

of the time for all further judicial review, or upon the rendering by

the tax appeals tribunal of a decision in accordance with the mandate of

the court on review. Notwithstanding the foregoing, for the purpose of

making an application for review, the decision of the tax appeals

tribunal shall be deemed final on the date the notice of such decision

is served as provided in section two thousand sixteen of this chapter.