§ 1147. Notices and limitations of time. (a) (1) Any notice authorized
or required under the provisions of this article may be given by mailing
the same to the person for whom it is intended in a postpaid envelope
addressed to such person at the address given in the last return filed
by him pursuant to the provisions of this article or in any application
made by him or, if no return has been filed or application made, then to
such address as may be obtainable. A notice of determination shall be
mailed promptly by registered or certified mail. The mailing of such
notice shall be presumptive evidence of the receipt of the same by the
person to whom addressed. Any period of time which is determined
according to the provisions of this article by the giving of notice
shall commence to run from the date of mailing of such notice.

(2) If any return, claim, statement, notice, application, 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 subdivision 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 is sent by United States registered mail, such
registration shall be prima facie evidence that such document 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 subdivision shall apply in the
case of postmarks not made by the United States Post Office only if and
to the extent provided by regulation of the tax commission.

(3) 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.

(4)(A) Any reference in paragraph two of this subdivision 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 two of this
subdivision 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 he finds that a
delivery service so designated is inadequate for the needs of the state.
Any reference in paragraph two of this subdivision 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 two of
this subdivision 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 two of this
subdivision. 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) The provisions of the civil practice law and rules or any other
law relative to limitations of time for the enforcement of a civil
remedy shall not apply to any proceeding or action taken by the state or
the tax commission to levy, appraise, assess, determine or enforce the
collection of any tax or penalty provided by this article. However,
except in the case of a willfully false or fraudulent return with intent
to evade the tax no assessment of additional tax shall be made after the
expiration of more than three years from the date of the filing of a
return; provided, however, that where no return has been filed as
provided by law, the tax may be assessed at any time. Where a purchaser
furnishes a vendor with a false or fraudulent certificate of resale or
other exemption certificate or other document with intent to evade the
tax, the tax may be assessed against such purchaser at any time. For
purposes of this subdivision, a return filed before the last day
prescribed by law or regulation for the filing thereof or before the
last day of any extension of time for the filing thereof shall be deemed
to be filed on such last day. Notwithstanding any other provision of
this article, if the time to assess additional tax would otherwise have
expired on or before December nineteenth, nineteen hundred sixty-nine,
the time to assess such additional tax is hereby extended to and
including December twentieth, nineteen hundred sixty-nine, except that
it may be further extended by a taxpayer's consent in writing as
provided in subdivision (c) hereof.

(c) Where, before the expiration of the period prescribed herein for
the assessment of an additional tax, a taxpayer has consented in writing
that such period be extended the amount of such additional tax due may
be determined at any time within such extended period. The period so
extended may be further extended by subsequent consents in writing made
before the expiration of the extended period. If a taxpayer has
consented in writing to the extension of the period for assessment, the
period for filing an application for credit or refund pursuant to
section eleven hundred thirty-nine shall not expire prior to six months
after the expiration of the period within which an assessment may be
made pursuant to the consent to extend the time for assessment of
additional tax.

(d) The limitation of time for the assessment of additional tax,
shall, after the mailing of a notice of determination, be suspended with
respect to the amount of additional tax asserted in such notice until
the expiration of the time for filing a petition contesting such notice
or, if a timely petition with respect to the amount asserted in such
notice has been filed with the division of tax appeals, until the
determination of the administrative law judge or the decision of the tax
appeals tribunal has become final. A determination of an administrative
law judge in the division of tax appeals shall become final in
accordance with subdivision four of section two thousand ten of this
chapter. A decision of the tax appeals tribunal shall become final upon
the expiration of the period specified in paragraph four of subdivision
(a) of section eleven hundred thirty-eight of this article for making an
application for review if no such application has been duly made within
such time, or, if such application has been duly made, upon expiration
of the time for all further judicial review, or upon the rendering by
the tax appeals tribunal of a decision in accordance with the mandate of
the court on review. Notwithstanding the foregoing, for the purpose of
making an application for review, the decision of the tax appeals
tribunal shall be deemed final on the date the notice of such decision
is served as provided in section two thousand sixteen of this chapter.