NY Tax L § 1147 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1147 - Notices and Limitations of Time.

§ 1147. Notices and limitations of time. (a) (1) Any notice authorized or required under the provisions of this article may be given by mailing the  same  to  the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the last  return  filed by  him pursuant to the provisions of this article or in any application made by him or, if no return has been filed or application made, then to such address as may be obtainable. A notice of  determination  shall  be mailed  promptly  by  registered  or certified mail. The mailing of such notice shall be presumptive evidence of the receipt of the same  by  the person  to  whom  addressed.  Any  period  of  time  which is determined according to the provisions of this article  by  the  giving  of  notice shall commence to run from the date of mailing of such notice.  (2)  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 regulation of the tax commission.  (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 paragraph  two  of  this  subdivision  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  two  of  this subdivision  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 he  finds  that  a delivery service so designated is inadequate for the needs of the state.  Any  reference in paragraph two of this subdivision 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 two of this  subdivision  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  two  of  this subdivision.    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)  The  provisions  of the civil practice law and rules or any other law relative to limitations of time  for  the  enforcement  of  a  civil remedy shall not apply to any proceeding or action taken by the state or the  tax  commission to levy, appraise, assess, determine or enforce the collection of any tax or penalty  provided  by  this  article.  However, except in the case of a willfully false or fraudulent return with intent to evade the tax no assessment of additional tax shall be made after the expiration  of  more  than  three years from the date of the filing of a return; provided, however, that  where  no  return  has  been  filed  as provided  by law, the tax may be assessed at any time. Where a purchaser furnishes a vendor with a false or fraudulent certificate of  resale  or other  exemption  certificate or other document with intent to evade the tax, the tax may be assessed against such purchaser  at  any  time.  For purposes  of  this  subdivision,  a  return  filed  before  the last day prescribed by law or regulation for the filing  thereof  or  before  the last day of any extension of time for the filing thereof shall be deemed to  be  filed  on  such last day. Notwithstanding any other provision of this article, if the time to assess additional tax would otherwise  have expired  on  or before December nineteenth, nineteen hundred sixty-nine, the time to assess  such  additional  tax  is  hereby  extended  to  and including  December  twentieth, nineteen hundred sixty-nine, except that it may be further  extended  by  a  taxpayer's  consent  in  writing  as provided in subdivision (c) hereof.  (c)  Where,  before the expiration of the period prescribed herein for the assessment of an additional tax, a taxpayer has consented in writing that such period be extended the amount of such additional tax  due  may be  determined  at  any  time within such extended period. The period so extended may be further extended by subsequent consents in writing  made before  the  expiration  of  the  extended  period.  If  a  taxpayer has consented in writing to the extension of the period for assessment,  the period  for  filing  an  application  for  credit  or refund pursuant to section eleven hundred thirty-nine shall not expire prior to six  months after  the  expiration  of  the period within which an assessment may be made pursuant to the consent  to  extend  the  time  for  assessment  of additional tax.  (d)  The  limitation  of  time  for  the assessment of additional tax, shall, after the mailing of a notice of determination, be suspended with respect to the amount of additional tax asserted in  such  notice  until the  expiration of the time for filing a petition contesting such notice or, if a timely petition with respect to the  amount  asserted  in  such notice  has  been  filed  with  the  division  of tax appeals, until the  determination of the administrative law judge or the decision of the tax appeals tribunal has become final. A determination of an  administrative law  judge  in  the  division  of  tax  appeals  shall  become  final in accordance  with  subdivision  four  of section two thousand ten of this chapter. A decision of the tax appeals tribunal shall become final  upon the  expiration of the period specified in paragraph four of subdivision (a) of section eleven hundred thirty-eight of this article for making an application for review if no such application has been duly made  within such  time,  or, if such application has been duly made, upon expiration of the time for all further judicial review, or upon  the  rendering  by the tax appeals tribunal of a decision in accordance with the mandate of the  court  on review. Notwithstanding the foregoing, for the purpose of making an application for  review,  the  decision  of  the  tax  appeals tribunal  shall  be deemed final on the date the notice of such decision is served as provided in section two thousand sixteen of this chapter.