Section 1419. Notices

(a)  Any  notice  authorized or required under the
  provisions of this article 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 pursuant  to
  the  provisions  of  this article, in any application made by him, or in
  any instrument evidencing the conveyance which is  the  subject  of  the
  notice,  or,  if no return has been filed or application made or address
  stated in the instrument, then to such address as may be  obtainable.  A
  notice  of  determination  shall  be  mailed  promptly  by registered or
  certified mail.   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  title  by the giving of notice shall commence to run from the date
  of mailing of such notice.
    (b) (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  commissioner  of  taxation
  and  finance,  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 taxation and finance, 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
  taxation and finance, bureau, office, officer or person to which  or  to
  whom  addressed.  To  the  extent  that the commissioner of taxation and
  finance 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  regulation  of  the  commissioner  of
  taxation and finance.
    (2)(A)    Any  reference  in  paragraph one of this subdivision 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  paragraph  one of this
  subdivision  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 he  finds  that  a
  delivery service so designated is inadequate for the needs of the state.
  Any  reference in paragraph one of this subdivision to the United States
  mail shall be treated as including a reference to any  delivery  service

  designated  by  the  commissioner  and any reference in paragraph one of
  this subdivision 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  such  secretary  for
  such  designation  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  paragraph  one  of  this
  subdivision.    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.
    (c)  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.