§ 1147 — Notices and limitations of time

New York § 1147

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Administrative Provisions
• Art. 28: Sales and Compensating Use Taxes

Text

§ 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.\nAny reference in paragraph two of this subdivision to the United States\nmail shall be treated as including a reference to any delivery service\ndesignated by the commissioner and any reference in paragraph two of\nthis subdivision to a postmark by the United States mail shall be\ntreated as including a reference to any date recorded or marked in the\nmanner described in section seventy-five hundred two of the internal\nrevenue code by a delivery 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 two of this\nsubdivision. If the commissioner finds that any equivalent of\nregistered or certified mail designated by such secretary or the\ncommissioner is inadequate for the needs of the state, the commissioner\nmay withdraw such designation for purposes of this article.\n (b) The provisions of the civil practice law and rules or any other\nlaw relative to limitations of time for the enforcement of a civil\nremedy shall not apply to any proceeding or action taken by the state or\nthe tax commission to levy, appraise, assess, determine or enforce the\ncollection of any tax or penalty provided by this article. However,\nexcept in the case of a willfully false or fraudulent return with intent\nto evade the tax no assessment of additional tax shall be made after the\nexpiration of more than three years from the date of the filing of a\nreturn; provided, however, that where no return has been filed as\nprovided by law, the tax may be assessed at any time. Where a purchaser\nfurnishes a vendor with a false or fraudulent certificate of resale or\nother exemption certificate or other document with intent to evade the\ntax, the tax may be assessed against such purchaser at any time. For\npurposes of this subdivision, a return filed before the last day\nprescribed by law or regulation for the filing thereof or before the\nlast day of any extension of time for the filing thereof shall be deemed\nto be filed on such last day. Notwithstanding any other provision of\nthis article, if the time to assess additional tax would otherwise have\nexpired on or before December nineteenth, nineteen hundred sixty-nine,\nthe time to assess such additional tax is hereby extended to and\nincluding December twentieth, nineteen hundred sixty-nine, except that\nit may be further extended by a taxpayer's consent in writing as\nprovided in subdivision (c) hereof.\n (c) Where, before the expiration of the period prescribed herein for\nthe assessment of an additional tax, a taxpayer has consented in writing\nthat such period be extended the amount of such additional tax due may\nbe determined at any time within such extended period. The period so\nextended may be further extended by subsequent consents in writing made\nbefore the expiration of the extended period. If a taxpayer has\nconsented in writing to the extension of the period for assessment, the\nperiod for filing an application for credit or refund pursuant to\nsection eleven hundred thirty-nine shall not expire prior to six months\nafter the expiration of the period within which an assessment may be\nmade pursuant to the consent to extend the time for assessment of\nadditional tax.\n (d) The limitation of time for the assessment of additional tax,\nshall, after the mailing of a notice of determination, be suspended with\nrespect to the amount of additional tax asserted in such notice until\nthe expiration of the time for filing a petition contesting such notice\nor, if a timely petition with respect to the amount asserted in such\nnotice has been filed with the division of tax appeals, until the\ndetermination of the administrative law judge or the decision of the tax\nappeals tribunal has become final. A determination of an administrative\nlaw judge in the division of tax appeals shall become final in\naccordance with subdivision four of section two thousand ten of this\nchapter. A decision of the tax appeals tribunal shall become final upon\nthe expiration of the period specified in paragraph four of subdivision\n(a) of section eleven hundred thirty-eight of this article for making an\napplication for review if no such application has been duly made within\nsuch time, or, if such application has been duly made, upon expiration\nof the time for all further judicial review, or upon the rendering by\nthe tax appeals tribunal of a decision in accordance with the mandate of\nthe court on review. Notwithstanding the foregoing, for the purpose of\nmaking an application for review, the decision of the tax appeals\ntribunal shall be deemed final on the date the notice of such decision\nis served as provided in section two thousand sixteen of this chapter.\n