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This entry was published on 2014-09-22
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SECTION 1091
Mailing rules; holidays; miscellaneous
Tax (TAX) CHAPTER 60, ARTICLE 27
§ 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.