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2016 New York Laws
TAX - Tax
Article 1 - (Tax) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
35 - Use of electronic means of communication.

NY Tax L § 35 (2016) What's This?
*   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.

* NB There are 2  35's

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