N.Y. Tax Law § 1419 — Notices

§ 1419. Notices. (a) Any notice authorized or required under the\nprovisions of this article may be given by mailing the same to the\nperson for whom it is intended in a postpaid envelope addressed to such\nperson at the address given in the last return filed by him pursuant to\nthe provisions of this article, in any application made by him, or in\nany instrument evidencing the conveyance which is the subject of the\nnotice, or, if no return has been filed or application made or address\nstated in the instrument, then to such address as may be obtainable. A\nnotice of determination shall be mailed promptly by registered or\ncertified mail. The mailing of such notice shall be presumptive\nevidence of the receipt of the same by the person to whom addressed.\nAny period of time which is determined according to the provisions of\nthis title by the giving of notice shall commence to run from the date\nof mailing of such notice.\n (b) (1) If any return, claim, statement, notice, application, or other\ndocument required to be filed, or any payment required to be made,\nwithin a prescribed period or on or before a prescribed date under\nauthority of any provision of this article is, after such period or such\ndate, delivered by United States mail to the commissioner of taxation\nand finance, bureau, office, officer or person with which or with whom\nsuch document is required to be filed, or to which or to whom such\npayment is required to be made, the date of the United States postmark\nstamped on the envelope shall be deemed to be the date of delivery.\nThis subdivision shall apply only if the postmark date falls within the\nprescribed period or on or before the prescribed date for the filing of\nsuch document, or for making the payment, including any extension\ngranted for such filing or payment, and only if such document or payment\nwas deposited in the mail, postage prepaid, properly addressed to the\ncommissioner of taxation and finance, bureau, office, officer or person\nwith which or with whom the document is required to be filed or to which\nor to whom such payment is required to be made. If any document is sent\nby United States registered mail, such registration shall be prima facie\nevidence that such document was delivered to the commissioner of\ntaxation and finance, bureau, office, officer or person to which or to\nwhom addressed. To the extent that the commissioner of taxation and\nfinance shall prescribe by regulation, certified mail may be used in\nlieu of registered mail under this section. This subdivision shall apply\nin the case of postmarks not made by the United States post office only\nif and to the extent provided by regulation of the commissioner of\ntaxation and finance.\n (2)(A) Any reference in paragraph one of this subdivision to the\nUnited States mail shall be treated as including a reference to any\ndelivery service designated by the secretary of the treasury of the\nUnited States pursuant to section seventy-five hundred two of the\ninternal revenue code and any reference in paragraph one of this\nsubdivision to a postmark by the United States mail shall be treated as\nincluding a reference to any date recorded or marked in the manner\ndescribed in section seventy-five hundred two of the internal revenue\ncode by a designated delivery service. If the commissioner finds that\nany delivery service designated by such secretary is inadequate for the\nneeds of the state, the commissioner may withdraw such designation for\npurposes of this article. The commissioner may also designate\nadditional delivery services meeting the criteria of section\nseventy-five hundred two of the internal revenue code for purposes of\nthis article, or may withdraw any such designation if he finds that a\ndelivery service so designated is inadequate for the needs of the state.\nAny reference in paragraph one of this subdivision to the United States\nmail shall be treated as including a reference to any delivery service\ndesignated by the commissioner and any reference in paragraph one of\nthis subdivision to a postmark by the United States mail shall be\ntreated as including a reference to any date recorded or marked in the\nmanner described in section seventy-five hundred two of the internal\nrevenue code by a delivery service designated by the commissioner.\n (B) Any equivalent of registered or certified mail designated by the\nUnited States secretary of the treasury, or as may be designated by the\ncommissioner pursuant to the same criteria used by such secretary for\nsuch designation pursuant to section seventy-five hundred two of the\ninternal revenue code, shall be included within the meaning of\nregistered or certified mail as used in paragraph one of this\nsubdivision. If the commissioner finds that any equivalent of\nregistered or certified mail designated by such secretary or the\ncommissioner is inadequate for the needs of the state, the commissioner\nmay withdraw such designation for purposes of this article.\n (c) When the last day prescribed under authority of this article\n(including any extension of time) for performing any act falls on\nSaturday, Sunday or a legal holiday in the state of New York, the\nperformance of such act shall be considered timely if it is performed on\nthe next succeeding day which is not a Saturday, Sunday or a legal\nholiday.\n