2023 New York Laws › TAX - Tax › Article 31 - Real Estate Transfer Tax › 1419 - Notices.

§  1419.  Notices.  (a)  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, in any application made by him, or in
any instrument evidencing the conveyance which is  the  subject  of  the
notice,  or,  if no return has been filed or application made or address
stated in the instrument, 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  title  by the giving of notice shall commence to run from the date
of mailing of such notice.
(b) (1) 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  commissioner  of  taxation
and  finance,  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
commissioner  of taxation and finance, 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  commissioner of
taxation and finance, bureau, office, officer or person to which  or  to
whom  addressed.  To  the  extent  that the commissioner of taxation and
finance 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  commissioner  of
taxation and finance.
(2)(A)    Any  reference  in  paragraph one 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  one 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 one 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 one 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  designation  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
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.
(c)  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.