Section 11-1115. Notices and limitations of time  


Latest version.
  • a. Any notice authorized or
      required  under  the  provisions of this chapter 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 such person pursuant to the provisions of  this  chapter  or  in  any
      application  made  by  him  or  her,  or, if no return has been filed or
      application made, then to such address as may be obtainable. 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 chapter  by  the  giving  of  notice
      shall commence to run from the date of mailing of such notice.
        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 by the city taken  to  levy,
      appraise,  assess,  determine  or  enforce  the collection of any tax or
      penalty provided by this chapter. However,  except  in  the  case  of  a
      wilfully  false  or  fraudulent  return with intent to evade the tax, no
      assessment  of  additional  tax  imposed  under  a  local  law   enacted
      subsequent  to  July first, nineteen hundred thirty-eight, 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, or where the taxpayer fails to file a report or return in respect
      of a change or correction in the amount of sales  and  compensating  use
      tax  liability  as provided by law, the tax may be assessed at any time.
      Where the taxpayer files a report or return in respect of  a  change  or
      correction  in  sales and compensating use tax liability, as required by
      subdivision d of section 11-1104, an assessment may be made at any  time
      within  two  years  after  such  report  or  return was filed, provided,
      however, that this sentence shall not affect the time  within  which  an
      assessment may otherwise be made.
        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.
        d.  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 chapter is, after such period or such
      date, delivered by United States mail to the  commissioner  of  finance,
      the  tax  appeals tribunal, 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  finance, the tax appeals tribunal,
      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  finance,  the  tax  appeals  tribunal,
      bureau, office, officer or person to which or to whom addressed, and the
      date of registration shall be deemed the postmark date. The commissioner
    
      of finance or, where relevant, the tax appeals tribunal is authorized to
      provide  by  regulation  the  extent  to  which  the  provisions  of the
      preceding sentence with respect to prima facie evidence of delivery  and
      the  postmark  date shall apply to certified mail. Except as provided in
      subdivision f of this section, this subdivision shall apply in the  case
      of postmarks not made by the United States postal service only if and to
      the  extent  provided  by  regulation  of the commissioner of finance or
      where relevant, the tax appeals tribunal.
        e. When the last  day  prescribed  under  authority  of  this  chapter
      (including  any  extension  of  time)  for performing any act falls on a
      Saturday, Sunday or legal holiday in the state, 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 legal holiday.
        f.  (1)  Any  reference in subdivision d of this section 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 subdivision d of  this  section  to  a  United
      States  postmark  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 of finance finds that any delivery  service
      designated  by  such  secretary is inadequate for the needs of the city,
      the commissioner of finance may withdraw such designation  for  purposes
      of this title. The commissioner of finance may also designate additional
      delivery  services  meeting the criteria of section seventy-five hundred
      two of the internal revenue code for purposes  of  this  title,  or  may
      withdraw  any such designation if the commissioner of finance finds that
      a delivery service so designated is inadequate  for  the  needs  of  the
      city.  Any  reference  in  subdivision  d  of this section to the United
      States mail shall be treated as including a reference  to  any  delivery
      service  designated  by the commissioner of finance and any reference in
      subdivision d of this section to  a  United  States  postmark  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 of
      finance. Notwithstanding the foregoing, any withdrawal of designation or
      additional designation by the  commissioner  of  finance  shall  not  be
      effective  for purposes of service upon the tax appeals tribunal, unless
      and until such withdrawal of designation or  additional  designation  is
      ratified by the president of the tax appeals tribunal.
        (2)  Any  equivalent of registered or certified mail designated by the
      United States secretary of the treasury, or as may be designated by  the
      commissioner  of  finance  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  subdivision d of this
      section. If the commissioner of finance finds  that  any  equivalent  of
      registered  or  certified  mail  designated  by  such  secretary  or the
      commissioner of finance is inadequate for the needs  of  the  city,  the
      commissioner  of  finance  may withdraw such designation for purposes of
      this title. Notwithstanding the foregoing, any withdrawal of designation
      or additional designation by the commissioner of finance  shall  not  be
      effective  for purposes of service upon the tax appeals tribunal, unless
      and until such withdrawal of designation or  additional  designation  is
      ratified by the president of the tax appeals tribunal.