Section 11-1517. Notices and limitations of time

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  such  person,  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 or 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 taken by the city  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  fradulent  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.
    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 and, where relevant, the tax appeals tribunal are 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. 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.