N.Y. Tax Law § 35: Use of electronic means of communication

* § 35. Use of electronic means of communication. Notwithstanding any

other provision of New York state law, where the department has obtained

authorization of an online services account holder, in such form as may

be prescribed by the commissioner, the department may use electronic

means of communication to furnish any document it is required to mail

per law or regulation. If the department furnishes such document in

accordance with this section, department records of such transaction

shall constitute appropriate and sufficient proof of delivery thereof

and be admissible in any action or proceeding. Provided, however, that

if a taxpayer uses a department system to access taxpayer information,

including, but not limited to, notices, documents and account balance

information, that is not an electronic communication furnished in lieu

of mailing in accordance with this section, such accessed information

shall not give the taxpayer the right to a hearing in the division of

tax appeals, unless the right to protest such information is expressly

authorized by this chapter or another provision of law.

* NB There are 2 § 35's