N.Y. Tax Law § 1419: Notices

§ 1419. Notices. (a) 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, in any application made by him, or in

any instrument evidencing the conveyance which is the subject of the

notice, or, if no return has been filed or application made or address

stated in the instrument, 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 title by the giving of notice shall commence to run from the date

of mailing of such notice.

(b) (1) 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 commissioner of taxation

and finance, 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

commissioner of taxation and finance, 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 commissioner of

taxation and finance, bureau, office, officer or person to which or to

whom addressed. To the extent that the commissioner of taxation and

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 regulation of the commissioner of

taxation and finance.

(2)(A) Any reference in paragraph one 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 one 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 one 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 one 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 designation 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 one 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.

(c) 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.