2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 514-A - Mailing Rules; Holidays.

§  514-a. Mailing rules; holidays. 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
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.  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.
3.  (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  the  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.