N.Y. Tax Law § 514-a: Mailing rules; holidays

§ 514-a. Mailing rules; holidays. 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

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 regulations of the tax commission.

2. 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.

3. (a) Any reference in subdivision one of this section 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 subdivision one of this section 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 the commissioner finds that a delivery service so

designated is inadequate for the needs of the state. Any reference in

subdivision one of this section to the United States mail shall be

treated as including a reference to any delivery service designated by

the commissioner and any reference in subdivision one of this section 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 the 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 subdivision one of this section.

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.