NY Tax L § 289-D (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 289-D - Mailing Rules; Holidays.

§  289-d.   Mailing rules; holidays.  1.  Except as otherwise provided in  this  subdivision,  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 regulations of the tax commission.   2.  Any notice authorized or required under this article may be  given by  mailing  it  to  the  person  for whom it is intended, in a postpaid envelope addressed to such person at the address given  by  him  in  his application  for  registration  as  a  distributor or in the last return filed by him under this article or, if no application or return has been filed, then to such address as may be obtainable.  The mailing  of  such notice  shall  be  presumptive  evidence of its receipt by the person to whom addressed.  Any period of time, which is  determined  according  to the  provisions of this article, for the giving of notice shall commence to run from the date of mailing of such notice.   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 subdivision one of this section 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 subdivision one of this section 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 subdivision  one  of  this  section  to  the United States mail shall be  treated as including a reference to any delivery service  designated  by the commissioner and any reference in subdivision one of this section 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 subdivision one of this section. 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.