N.Y. Tax Law § 514-A — Mailing rules; holidays

§ 514-a. Mailing rules; holidays. 1. If any return, claim, statement,\nnotice, application, or other document required to be filed, or any\npayment required to be made, within a prescribed period or on or before\na prescribed date under authority of any provision of this article is,\nafter such period or such date, delivered by United States mail to the\ntax commission, bureau, office, officer or person with which or with\nwhom such 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. This\nsubdivision 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\ntax commission, bureau, office, officer or person with which or with\nwhom the document is required to be filed or to which or to whom such\npayment is required to be made. If any document is sent by United States\nregistered mail, such registration shall be prima facie evidence that\nsuch document was delivered to the tax commission, bureau, office,\nofficer or person to which or to whom addressed. To the extent that the\ntax commission shall prescribe by regulation, certified mail may be used\nin lieu of registered mail under this section. This subdivision shall\napply in the case of postmarks not made by the United States Post Office\nonly if and to the extent provided by regulations of the tax commission.\n 2. 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 3. (a) Any reference in subdivision one of this section to the United\nStates mail shall be treated as including a reference to any delivery\nservice designated by the secretary of the treasury of the United States\npursuant to section seventy-five hundred two of the internal revenue\ncode and any reference in subdivision one of this section to a postmark\nby the United States mail shall be treated as including a reference to\nany date recorded or marked in the manner described in section\nseventy-five hundred two of the internal revenue code by a designated\ndelivery service. If the commissioner finds that any delivery service\ndesignated by such secretary is inadequate for the needs of the state,\nthe commissioner may withdraw such designation for purposes of this\narticle. The commissioner may also designate additional delivery\nservices meeting the criteria of section seventy-five hundred two of the\ninternal revenue code for purposes of this article, or may withdraw any\nsuch designation if the commissioner finds that a delivery service so\ndesignated is inadequate for the needs of the state. Any reference in\nsubdivision one of this section to the United States mail shall be\ntreated as including a reference to any delivery service designated by\nthe commissioner and any reference in subdivision one of this section to\na postmark by the United States mail shall be treated as including a\nreference to any date recorded or marked in the manner described in\nsection seventy-five hundred two of the internal revenue code by a\ndelivery 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 the secretary for\nsuch designations 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 subdivision one of this section.\nIf the commissioner finds that any equivalent of registered or certified\nmail designated by such secretary or the commissioner is inadequate for\nthe needs of the state, the commissioner may withdraw such designation\nfor purposes of this article.\n