New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2391 - Service Of Process › Section 2391.3 - Service of legal process on the department (except the Division of Tax Appeals or the Tax Appeals Tribunal) and the Commissioner of Taxation and Finance

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General. Any
				summons, complaint, notice of petition and petition, or any other pleading in
				relation to commencing any legal action or proceeding involving this department
				(except the Division of Tax Appeals or the Tax Appeals Tribunal) in any court
				of law maybe served on the Commissioner of Taxation and Finance or any person
				designated by the commissioner to receive legal process. Personal service may
				be made at the principal office of the department (as noted in section
				2391.2  of this
				Part). Selected personnel (including the receptionist on duty in the lobby) in
				the principal office have been designated to accept legal process on the
				commissioner's behalf, and such service may be made generally on weekdays from
				8:30 a.m. to 5:00 p.m.
(b) Personal
				service completed by certified mail, return receipt requested. When personal
				service on the department (except the Division of Tax Appeals or the Tax
				Appeals Tribunal) is completed by mailing a summons, complaint, notice of
				petition and petition, or any other pleading, pursuant to sections 307 and
				403 (c)  of the Civil Practice Law and Rules, by certified mail, return receipt
				requested, to the commissioner (Att: Office of Counsel) at the commissioner's
				principal office, mailroom personnel may sign postal form 3811 (i.e., the green
				return receipt card) to acknowledge receipt of a piece of certified mail. This
				receipt does not acknowledge service of the contents of the envelope. Any such
				certified mail must be addressed to the commissioner and bear the legend
				"URGENT LEGAL MAIL," which shall be forwarded without delay to the Office of
				Counsel. Only the Office of Counsel may complete, execute and return to a
				sender an acknowledgment of personal service upon the department of the
				specific legal documents contained in an envelope.
(c) Personal service by first class mail. As
				an alternative method of service, personal service by first class mail is
				authorized by sections 312-a and 403 (c)  of the Civil Practice Law and Rules. If
				an action or proceeding involving the commissioner or this department (except
				the Division of Tax Appeals or the Tax Appeals Tribunal) is commenced,
				alternative service of process may be made by mailing the summons, complaint,
				notice of petition, and petition, or any other legal pleading, and the
				statement of service by mail and acknowledgment of receipt of service, and a
				pre-addressed, postage pre-paid return envelope required by section 312-a  of
				the Civil Practice Law and Rules. Such documents must be mailed in an envelope
				addressed to the commissioner (Att: Office of Counsel) at the commissioner's
				principal office, as noted in section
				2391.2  of this
				Part. Any such mail received by the department should be forwarded without
				delay to the Office of Counsel. Pursuant to such section 312-a, service by
				first class mail is complete on the date that receipt is acknowledged in
				writing and mailed back to the sender. Only the Office of Counsel may complete,
				execute and return to a sender an acknowledgment of personal service upon the
				department of the specific legal documents contained in an envelope.