* § 35. Use of electronic means of communication. Notwithstanding any
other provision of New York state law, where the department has obtained
authorization of an online services account holder, in such form as may
be prescribed by the commissioner, the department may use electronic
means of communication to furnish any document it is required to mail
per law or regulation. If the department furnishes such document in
accordance with this section, department records of such transaction
shall constitute appropriate and sufficient proof of delivery thereof
and be admissible in any action or proceeding. Provided, however, that
if a taxpayer uses a department system to access taxpayer information,
including, but not limited to, notices, documents and account balance
information, that is not an electronic communication furnished in lieu
of mailing in accordance with this section, such accessed information
shall not give the taxpayer the right to a hearing in the division of
tax appeals, unless the right to protest such information is expressly
authorized by this chapter or another provision of law.

* NB There are 2 § 35's