§ 1147. Notices and limitations of time. (a) (1) Any notice authorized\nor required under the provisions of this article may be given by mailing\nthe same to the person for whom it is intended in a postpaid envelope\naddressed to such person at the address given in the last return filed\nby him pursuant to the provisions of this article or in any application\nmade by him or, if no return has been filed or application made, then to\nsuch address as may be obtainable. A notice of determination shall be\nmailed promptly by registered or certified mail. The mailing of such\nnotice shall be presumptive evidence of the receipt of the same by the\nperson to whom addressed. Any period of time which is determined\naccording to the provisions of this article by the giving of notice\nshall commence to run from the date of mailing of such notice.\n (2) If any return, claim, statement, notice, application, or other\ndocument required to be filed, or any payment required to be made,\nwithin a prescribed period or on or before a prescribed date under\nauthority of any provision of this article is, after such period or such\ndate, delivered by United States mail to the tax commission, bureau,\noffice, officer or person with which or with whom such document is\nrequired to be filed, or to which or to whom such payment is required to\nbe made, the date of the United States postmark stamped on the envelope\nshall be deemed to be the date of delivery. This subdivision shall apply\nonly if the postmark date falls within the prescribed period or on or\nbefore the prescribed date for the filing of such document, or for\nmaking the payment, including any extension granted for such filing or\npayment, and only if such document or payment was deposited in the mail,\npostage prepaid, properly addressed to the tax commission, bureau,\noffice, officer or person with which or with whom the document is\nrequired to be filed or to which or to whom such payment is required to\nbe made. If any document is sent by United States registered mail, such\nregistration shall be prima facie evidence that such document was\ndelivered to the tax commission, bureau, office, officer or person to\nwhich or to whom addressed. To the extent that the tax commission shall\nprescribe by regulation, certified mail may be used in lieu of\nregistered mail under this section. This subdivision shall apply in the\ncase of postmarks not made by the United States Post Office only if and\nto the extent provided by regulation of the tax commission.\n (3) When the last day prescribed under authority of this article\n(including any extension of time) for performing any act falls on\nSaturday, Sunday or a legal holiday in the state of New York, the\nperformance of such act shall be considered timely if it is performed on\nthe next succeeding day which is not a Saturday, Sunday or a legal\nholiday.\n (4)(A) Any reference in paragraph two of this subdivision to the\nUnited States mail shall be treated as including a reference to any\ndelivery service designated by the secretary of the treasury of the\nUnited States pursuant to section seventy-five hundred two of the\ninternal revenue code and any reference in paragraph two of this\nsubdivision to a postmark by the United States mail shall be treated as\nincluding a reference to any date recorded or marked in the manner\ndescribed in section seventy-five hundred two of the internal revenue\ncode by a designated delivery service. If the commissioner finds that\nany delivery service designated by such secretary is inadequate for the\nneeds of the state, the commissioner may withdraw such designation for\npurposes of this article. The commissioner may also designate\nadditional delivery services meeting the criteria of section\nseventy-five hundred two of the internal revenue code for purposes of\nthis article, or may withdraw any such designation if he finds that a\ndelivery service so designated is inadequate for the needs of the state.\nA
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