2006 New York Code - Mailing Rules; Holidays; Miscellaneous.

 
    §  11-682  Mailing rules; holidays; miscellaneous.  1. Timely mailing.
  (a) If any return,  declaration  of  estimated  tax,  claim,  statement,
  notice, petition, 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  subchapter  or
  of  the  named subchapters is, after such period or such date, delivered
  by United States mail  to  the  commissioner  of  finance,  tax  appeals
  tribunal, 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  finance, tax appeals tribunal, 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 finance, tax appeals tribunal, bureau,  office,  officer
  or  person  to  which  or  to  whom  addressed.  To  the extent that the
  commissioner of finance or, where relevant,  the  tax  appeals  tribunal
  shall  prescribe  by  regulation,  certified mail may be used in lieu of
  registered mail under this subdivision. Except as provided in  paragraph
  (b)  of  this  subdivision,  this subdivision shall apply in the case of
  postmarks not made by the United States postal service only  if  and  to
  the  extent  provided  by regulations of the commissioner of finance or,
  where relevant, the tax appeals tribunal.
    (b) (i) Any reference in paragraph (a)  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  (a)  of  this
  subdivision  to a United States postmark 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 of finance  finds  that
  any  delivery service designated by such secretary is inadequate for the
  needs of the city, the commissioner may withdraw  such  designation  for
  purposes  of  this title. 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 title, or may
  withdraw any such designation if the commissioner of finance finds  that
  a  delivery  service  so  designated  is inadequate for the needs of the
  city. Any reference in paragraph (a) of this subdivision to  the  United
  States  mail  shall  be treated as including a reference to any delivery
  service designated by the commissioner of finance and any  reference  in
  paragraph  (a)  of this subdivision to a United States postmark 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  of
  finance.    Notwithstanding the foregoing, any withdrawal of designation
  or additional designation by the commissioner of finance  shall  not  be
  effective  for purposes of service upon the tax appeals tribunal, unless
  and until such withdrawal of designation or  additional  designation  is
  ratified by the president of the tax appeals tribunal.


    (ii)  Any equivalent of registered or certified mail designated by the
  United States secretary of the treasury, or as may be designated by  the
  commissioner  of  finance  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  (a)  of  this
  subdivision. If the commissioner of finance finds that any equivalent of
  registered  or  certified  mail  designated  by  such  secretary  or the
  commissioner of finance is inadequate for the needs  of  the  city,  the
  commissioner  of  finance  may withdraw such designation for purposes of
  this title. Notwithstanding the foregoing, any withdrawal of designation
  or additional designation by the commissioner of finance  shall  not  be
  effective  for purposes of service upon the tax appeals tribunal, unless
  and until such withdrawal of designation or  additional  designation  is
  ratified by the president of the tax appeals tribunal.
    2.  Last  known address. For purposes of this subchapter, 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 commissioner 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 subchapter or the named subchapters
  (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.
    4.  Certificate;  unfiled  return. For purposes of this subchapter and
  sections one hundred sixty-eight through one hundred seventy-two of  the
  charter,  the  certificate  of the commissioner of finance to the effect
  that a tax has not been paid, that a return or declaration of  estimated
  tax  has  not  been filed, or that information has not been supplied, as
  required by or under the provisions of  this  chapter,  shall  be  prima
  facie  evidence  that  such  tax  has not been paid, that such return or
  declaration has not been filed, or that such information  has  not  been
  supplied.