2023 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.