Section 514-A. Mailing rules; holidays

1. 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  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
  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
  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 is sent by United States
  registered  mail,  such  registration shall be prima facie evidence that
  such document 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  subdivision  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.  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.
    3.  (a) Any reference in subdivision one 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 one of this section 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
  subdivision  one  of  this  section  to  the United States mail shall be
  treated as including a reference to any delivery service  designated  by
  the commissioner and any reference in subdivision one of this section 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  the  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 one of this section.
  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.