2023 New York Laws › TAX - Tax › Article 27 - Corporate Tax Procedure and Administration › 1091 - Mailing Rules; Holidays; Miscellaneous.

§   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.