2020 New York Laws
TAX - Tax
Article 12-A - Tax on Gasoline and Similar Motor Fuel
289-D - Mailing Rules; Holidays.

§  289-d.   Mailing rules; holidays.  1.  Except as otherwise provided
in  this  subdivision,  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 article 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  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
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 is sent by United
States registered mail, such registration shall be prima facie  evidence
that  such document 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 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 tax commission.
  2.  Any notice authorized or required under this article may be  given
by  mailing  it  to  the  person  for whom it is intended, in a postpaid
envelope addressed to such person at the address given  by  him  in  his
application  for  registration  as  a  distributor or in the last return
filed by him under this article or, if no application or return has been
filed, then to such address as may be obtainable.  The mailing  of  such
notice  shall  be  presumptive  evidence of its receipt by the person to
whom addressed.  Any period of time, which is  determined  according  to
the  provisions of this article, for the giving of notice shall commence
to run from the date of mailing of such notice.
  3.   When the last day prescribed  under  authority  of  this  article
(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.
  4.  (a) Any reference in subdivision one 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 one of this section 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
subdivision  one  of  this  section  to  the United States mail shall be

treated as including a reference to any delivery service  designated  by
the commissioner and any reference in subdivision one of this section 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 subdivision one of this section.
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.