§ 691. Mailing rules; holidays; miscellaneous.--(a) Timely\nmailing.--(1) If any return, claim, statement, notice, petition, or\nother document 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 subsection 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 or payment is sent by United States registered\nmail, such registration shall be prima facie evidence that such document\nor payment was delivered to the tax commission, bureau, office, officer\nor person to which or to whom addressed. To the extent that the tax\ncommission shall prescribe by regulation, certified mail may be used in\nlieu of registered mail under this section. This subsection shall apply\nin the case of postmarks not made by the United States Post Office only\nif and to the extent provided by regulations of the tax commission.\n (2)(A) Any reference in paragraph one of this subsection to the United\nStates mail shall be treated as including a reference to any delivery\nservice designated by the secretary of the treasury of the United States\npursuant to section seventy-five hundred two of the internal revenue\ncode and any reference in paragraph one of this subsection to a postmark\nby the United States mail shall be treated as including a reference to\nany date recorded or marked in the manner described in section\nseventy-five hundred two of the internal revenue code by a designated\ndelivery service. If the commissioner finds that any delivery service\ndesignated by such secretary is inadequate for the needs of the state,\nthe commissioner may withdraw such designation for purposes of this\narticle. The commissioner may also designate additional delivery\nservices meeting the criteria of section seventy-five hundred two of the\ninternal revenue code for purposes of this article, or may withdraw any\nsuch designation if the commissioner finds that a delivery service so\ndesignated is inadequate for the needs of the state. Any reference in\nparagraph one of this subsection to the United States mail shall be\ntreated as including a reference to any delivery service designated by\nthe commissioner and any reference in paragraph one of this subsection\nto a postmark by the United States mail shall be treated as including a\nreference to any date recorded or marked in the manner described in\nsection seventy-five hundred two of the internal revenue code by a\ndelivery service designated by the commissioner.\n (B) Any equivalent of registered or certified mail designated by the\nUnited States secretary of the treasury, or as may be designated by the\ncommissioner pursuant to the same criteria used by such secretary for\nsuch designations pursuant to section seventy-five hundred two of the\ninternal revenue code, shall be included within the meaning of\nregistered or certified mail as used in paragraph one of this\nsubsection. If the commissioner finds that any equivalent of registered\nor certified mail designated by such secretary or the commissioner is\ninadequate for the needs of the state, the commissioner
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