2012 New York Consolidated Laws
TAX - Tax
Article 27 - (1080 - 1097) CORPORATE TAX PROCEDURE AND ADMINISTRATION
1091 - Mailing rules; holidays; miscellaneous.

 
    §   1091.   Mailing   rules;   holidays;   miscellaneous.  (a)  Timely
  mailing.--(1) If  any  return,  declaration  of  estimated  tax,  claim,
  statement,  notice, petition, 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
  article, or of article nine, nine-a, nine-b or nine-c,  is,  after  such
  period  or  such  date,  delivered  by  United  States  mail  to the tax
  commission, 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
  subsection  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
  tax  commission,  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 or payment is sent by
  United States registered mail, such registration shall  be  prima  facie
  evidence  that  such  document  or  payment  was  delivered  to  the tax
  commission, bureau, office, officer  or  person  to  which  or  to  whom
  addressed.  To  the  extent  that  the tax commission shall prescribe by
  regulation, certified mail may be used in lieu of registered mail  under
  this  section.  This subsection shall apply in the case of postmarks not
  made by the United States Post Office only if and to the extent provided
  by regulations of the tax commission.
    (2)(A) Any reference in paragraph one of this subsection 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 paragraph one of this subsection to a postmark
  by the United States mail 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 finds that any delivery service
  designated by such secretary is inadequate for the needs of  the  state,
  the  commissioner  may  withdraw  such  designation for purposes of this
  article.  The  commissioner  may  also  designate  additional   delivery
  services meeting the criteria of section seventy-five hundred two of the
  internal  revenue code for purposes of this article, or may withdraw any
  such designation if the commissioner finds that a  delivery  service  so
  designated  is  inadequate  for the needs of the state. Any reference in
  paragraph one of this subsection to the  United  States  mail  shall  be
  treated  as  including a reference to any delivery service designated by
  the commissioner and any reference in paragraph one of  this  subsection
  to  a postmark by the United States mail 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.
    (B) Any equivalent of registered or certified mail designated  by  the
  United  States secretary of the treasury, or as may be designated by the
  commissioner 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  paragraph  one  of  this
  subsection. If the commissioner finds that any equivalent of  registered
  or  certified  mail  designated by such secretary or the commissioner is

  inadequate for the needs of the state,  the  commissioner  may  withdraw
  such designation for purposes of this article.
    (b)  Last  known  address.--For purposes of this article, a taxpayer's
  last known address shall be the address given in the last  return  filed
  by  it,  unless  subsequently  to the filing of such return the taxpayer
  shall have notified the tax commission of a change of address.
    (c) Last day a Saturday, Sunday or legal holiday.--When the  last  day
  prescribed  under  authority  of  this  article or article nine, nine-a,
  nine-b or nine-c (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.
    (d) Certificate; unfiled return.--For purposes of  this  chapter,  the
  certificate  of the tax commission to the effect that a tax has not been
  paid, that a return or declaration of estimated tax has not been  filed,
  or  that  information has not been supplied, as required by or under the
  provisions of this article or of article nine, nine-a, nine-b or  nine-c
  of  this  chapter,  shall  be prima facie evidence that such tax has not
  been paid, that such return or declaration has not been filed,  or  that
  such information has not been supplied.
    (e)  Attorney  general; jurisdiction.--The attorney general shall have
  concurrent jurisdiction with any district attorney in the prosecution of
  any offenses arising under article thirty-seven  of  this  chapter  with
  respect to the taxes to which this article applies.