2006 New York Code - Notices And Limitations Of Time.

 
    § 11-2116 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 him or her  pursuant  to  the  provisions  of  this  chapter  in  any
  application  made  by  him or her, or in any deed or instrument which is
  the subject  of  the  notice,  or,  if  no  return  has  been  filed  or
  application  made  or  address stated in the deed or instrument, 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 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,
  however, 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 taxpayer 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 and, where relevant, the tax appeals tribunal are 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.