2006 New York Code - Notices And Limitations Of Time.

 
    §  11-819 Notices and limitations 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 registration of a motor
  vehicle filed by such person pursuant to the provisions of this chapter,
  or in any application made by such person, or if  no  such  registration
  has  been  filed  or  application  made,  then to such address as may be
  obtainable. The mailing of a notice as in this subdivision 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 registration or 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 such return;
  provided, however, that where no registration or 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,
  commissioner of  motor  vehicles,  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,
  commissioner  of  motor  vehicles,  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,  commissioner  of   motor
  vehicles, 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 rule
  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  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  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.