§ 691. Mailing rules; holidays; miscellaneous.--(a) Timely
mailing.--(1) If any return, claim, statement, notice, petition, 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 subsection 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 or payment is sent by United States registered
mail, such registration shall be prima facie evidence that such document
or payment 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 subsection shall apply
in the case of postmarks not made by the United States Post Office only
if and to the extent provided by regulations of the tax commission.

(2)(A) Any reference in paragraph one of this subsection 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 subsection 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 the commissioner finds that a delivery service so
designated is inadequate for the needs of the state. Any reference in
paragraph one of this subsection 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 subsection
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 one of this
subsection. 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) Last known address.--For purposes of this article, a taxpayer's
last known address shall be the address given in the last return filed
by him, unless subsequently to the filing of such return the taxpayer
shall have notified the tax commission of a change of address.

(c) Last day a Saturday, Sunday or legal holiday.--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.

(d) Certificate; unfiled return.--For purposes of this chapter, the
certificate of the tax commission to the effect that a tax has not been
paid, that a return has not been filed, or that information has not been
supplied, as required by or under the provisions of this article, shall
be prima facie evidence that such tax has not been paid, that such
return has not been filed, or that such information has not been
supplied.

(e) Attorney general; jurisdiction.--The attorney general shall have
concurrent jurisdiction with any district attorney in the prosecution of
any offenses arising under article thirty-seven of this chapter with
respect to the tax imposed under this article.

(f) Voter registration forms.--The commissioner of taxation and
finance shall from time to time distribute mail voter registration
forms, designed by the state board of elections, that conform to the
requirements of subdivision five of section 5-210 of the election law.
One such registration form shall be included by the commissioner in each
packet of forms and instructions that the commissioner distributes to
residents who may be required to file a return pursuant to section six
hundred fifty-one of this article.