§ 1419. Notices. (a) 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, in any application made by him, or in
any instrument evidencing the conveyance which is the subject of the
notice, or, if no return has been filed or application made or address
stated in the instrument, 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 title by the giving of notice shall commence to run from the date
of mailing of such notice.

(b) (1) 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 commissioner of taxation
and finance, 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
commissioner of taxation and finance, 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 commissioner of
taxation and finance, bureau, office, officer or person to which or to
whom addressed. To the extent that the commissioner of taxation and
finance 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 commissioner of
taxation and finance.

(2)(A) Any reference in paragraph one 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 one 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 one 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 one 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 designation 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 one 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.

(c) 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.