New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XI - Tax Appeals Tribunal › Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure › Section 3000.22 - Service and filing of documents

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General rule.
(1) Date of filing. If any document required
				to be filed under this Part within a prescribed period or on or before a
				prescribed date under authority of any provision of article 40 of the Tax Law
				is, after such period or date, delivered by United States mail to the New York
				State Division of Tax Appeals or Tax Appeals Tribunal, Agency Building 1,
				Empire State Plaza, Albany, New York 12223, the date of the United States
				postmark stamped on the envelope or other appropriate wrapper in which such
				document is contained will be deemed to be the date of filing. Where delivery
				is made by courier, delivery, messenger or similar services, the date of
				delivery will be deemed to be the date of filing.
(2) Mailing requirements. Any document
				required to be filed under this Part will not be considered to be timely mailed
				or timely filed unless the document is mailed in accordance with the following
				requirements:
(i) The document must be
				contained in an envelope or other appropriate wrapper and properly addressed
				to: State of New York Division of Tax Appeals or Tax Appeals Tribunal, Agency
				Building 1, Empire State Plaza, Albany, New York 12223.
(ii) The envelope containing the document
				must be deposited in the mail of the United States within the prescribed period
				or on or before the prescribed date with sufficient postage prepaid. For this
				purpose, such document is considered to be deposited in the mail of the United
				States when it is deposited with the domestic mail service of the United States
				Postal Service. The domestic mail service of the United States Postal Service
				includes mail transmitted within, among and between the United States, its
				territories and possessions, and Army-Air Force (APO) and Navy (FPO) post
				offices.
(iii) The envelope or
				other wrapper containing the document must bear a date stamped by the United
				States Postal Service which is within the prescribed period or on or before the
				prescribed date for filing (including any extension of time granted for filing
				such document). If the postmark stamped by the United States Postal Service on
				the envelope or wrapper containing the document does not bear a date which
				falls within the prescribed period or on or before the prescribed date for
				filing such document in accordance with article 40 of the Tax Law, the document
				will be considered not to be timely filed, regardless of when the envelope or
				wrapper containing such document is deposited in the mail. Accordingly, the
				sender assumes the risk that the envelope containing the document will bear a
				postmark date stamped by the United States Postal Service within the prescribed
				period or on or before the prescribed date for filing (including any extension
				of time granted for filing such document), but see subdivision (c) of this
				section with respect to the use of registered mail or certified mail to avoid
				this risk. Furthermore, if the postmark made by the United States Postal
				Service on the envelope or wrapper containing the document is not legible, the
				person who is required to file the document has the burden of proving when the
				postmark was made.
(3)
				If an envelope or wrapper containing a document and bearing sufficient United
				States postage is missing a postmark which should have been affixed by the
				United States Postal Service, then whether the envelope or wrapper was mailed
				in accordance with this subdivision will be determined solely by applying the
				provisions of subdivision (b) of this section, except for the postmarked date
				required by subparagraph (b)(1)(i) of this section.