2020 New York Laws
GCT - General City
Article 2-D - City Personal Income Tax on Residents
25-A-71 - Mailing Rules; Holidays.

§ 71. Mailing  rules;  holidays.--(a)  Timely  mailing.--If any claim,
statement, notice, petition, or other document (including to the  extent
authorized  by the administrator, a return or a declaration of estimated
tax) required to be filed within a prescribed period or on or  before  a
prescribed  date  under authority of any provision of this local law is,
after such period or such date, delivered by the United States  mail  to
the  administrator, bureau, office, officer or person with which or with
whom such document is required to be  filed,  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, determined with regard to any extension
granted for such filing, and only if such document was deposited in  the
mail,  postage prepaid, properly addressed to the administrator, bureau,
office, officer or person with  which  or  with  whom  the  document  is
required  to  be  filed.  If  any  document  is  sent  by  United States
registered mail, such registration shall be prima  facie  evidence  that
such  document  was  delivered  to  the  administrator,  bureau, office,
officer or person to which or to whom addressed. To the extent that  the
administrator  shall prescribe by regulation, certified mail may be used
in lieu of registered mail under this section.  This  subdivision  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 administrator.
  (b)  Last known address.--For purposes of this local law, a taxpayer's
last known address shall be the address given in the last  return  filed
by  him,  unless  subsequently to the filing of such return the taxpayer
shall have notified the administrator of a change of address.
  (c) Last day a Saturday, Sunday or legal holiday.--When the  last  day
prescribed under authority of this local law (including any extension of
time)  for  performing  any  act  falls  on Saturday, Sunday, or a 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 a legal holiday.