2006 New York Code - Notices And Limitations Of Time.

 
    § 11-1315 Notices and limitations of time. a. Any notice authorized or
  required  under  the  provisions of this chapter may be given by mailing
  the same to the person for whom it is intended 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 such notice 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.
    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,
  interest 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 filing of a return,
  provided, that where no return has been filed 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.