2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 6 - Procedure and Administration › 691 - Mailing Rules; Holidays; Miscellaneous.

§   691.   Mailing   rules;   holidays;   miscellaneous.--(a)   Timely
mailing.--(1) If any return,  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 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 him, 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 (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.
(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 has not been filed, or that information has not been
supplied,  as required by or under the provisions of this article, shall
be prima facie evidence that such tax  has  not  been  paid,  that  such
return  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 tax imposed under this article.
(f)  Voter  registration  forms.--The  commissioner  of  taxation  and
finance  shall  from  time  to  time  distribute mail voter registration
forms, designed by the state board of elections,  that  conform  to  the
requirements  of  subdivision five of section 5-210 of the election law.
One such registration form shall be included by the commissioner in each
packet of forms and instructions that the  commissioner  distributes  to
residents  who  may be required to file a return pursuant to section six
hundred fifty-one of this article.