Section 11-2216. 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 him or her pursuant  to  the  provisions  of  this  chapter,  in  any
  application  made  by him or her, or in any application for registration
  made by him or her pursuant to section four hundred one of  the  vehicle
  and  traffic  law  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 taken by the commissioner of
  motor vehicles, or the commissioner of finance if designated as  his  or
  her   agent,  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 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 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 title is, after such period or such
  date, delivered by United States  mail  to  the  commissioner  of  motor
  vehicles,  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  motor
  vehicles, 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  motor  vehicles,  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 motor vehicles 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. 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 motor vehicles.
    e.  When  the  last  day  prescribed  under  authority  of  this title
  (including any extension of time) for performing  any  act  falls  on  a
  Saturday,  Sunday  or  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  legal
  holiday.