2006 New York Code - Notices And Limitation Of Time.

 
    §  11-717  Notices and limitation of time. a. Any notice authorized or
  required under the provisions of this chapter may be given to the person
  for whom it is intended by mailing it in a postpaid  envelope  addressed
  to  such  person  at  the address given in the last return filed by such
  person pursuant to the provisions of this chapter or in any  application
  made  by such person or if no return has been filed or application made,
  then to such address as may be obtainable. The mailing of a notice as in
  this paragraph provided for 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 chapter by the giving  of
  notice  shall commence to run from the date of mailing of such notice as
  in this subdivision provided.
    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 city to levy,
  appraise, assess, determine or enforce the  collection  of  any  tax  or
  penalty  provided  by  this  chapter.  However,  except in the case of a
  wilfully 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 final return for the tax  year  to
  which  the  assessment  relates; provided, however, that where no return
  has been made as provided by law, the tax may be assessed at any time.
    c. Where before the expiration of the period prescribed herein for the
  assessment of an additional tax, a person 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.
    d. 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 chapter is, after such period or such
  date,  delivered  by  United States mail to the commissioner of finance,
  the 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,  the  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, the tax appeals tribunal,
  bureau, office, officer or person to which or to whom addressed, and the
  date of registration shall be deemed the postmark date. The commissioner
  of finance or, where relevant, the tax appeals tribunal is authorized to
  provide by  regulation  the  extent  to  which  the  provisions  of  the
  preceding  sentence with respect to prima facie evidence of delivery and
  the postmark date shall apply to certified mail. Except as  provided  in
  subdivision  f of this section, 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 regulation of the  commissioner  of  finance  or,
  where relevant, the tax appeals tribunal.


    e.  When  the  last  day  prescribed  under  authority of this chapter
  (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.
    f.  (1)  Any  reference in subdivision d 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 d of  this  section  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 of finance may withdraw such designation  for  purposes
  of this title. The commissioner of finance 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  subdivision  d  of this section 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
  subdivision d of this section 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.
    (2)  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  subdivision d of this
  section. 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.