§ 17-01 Timely Mailing Rule.
RCNY § 17-01
(a)General rule.
(1)Date of delivery. If any document, as defined in 19 RCNY § 17-01(d), 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 of the Administrative Code of the City of New York relating to taxes administered by the Commissioner of Finance is, after such period or date delivered by United States mail to the Commissioner of 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 will be deemed the date of delivery.
(2)Mailing requirements. Any such document or payment will not be considered to be timely filed or timely made unless the document or payment is mailed in accordance with the following requirements: (i) The document or payment must be contained in an envelope or other appropriate wrapper and properly addressed to the Commissioner of 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.
(ii)The envelope containing the document or payment must be deposited in the mail of the United States within the prescribed period or on or before the prescribed date with sufficient postage prepaid. For this purpose, such document is considered to be deposited in the mail of the United States when it is deposited with the domestic mail service of the United States Postal Service. The domestic mail service of the United States Postal Service includes mail transmitted within, among and between the United States, its territories and possessions, and Army – Air Force (APO) and Navy (FPO) post offices.
(iii)The envelope or other wrapper containing the document or payment must bear a date stamped by the United States Postal Service which is 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. If the postmark stamped by the United States Postal Service on the envelope or wrapper containing the document or payment does not bear a date which falls within the prescribed period or on or before the prescribed date for filing such document, or for making such payment, the document or payment will be considered not to be timely filed, regardless of when the envelope or wrapper containing such document or payment is deposited in the mail. Accordingly, the sender assumes the risk that the envelope containing the document or payment will bear a postmark date stamped by the United States Postal Service 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 of time granted for such filing or payment), but see 19 RCNY § 17-01(c) with respect to the use of registered mail or certified mail to avoid this risk. Furthermore, if the postmark made by the United States Postal Service on the envelope or wrapper containing the document or payment is not legible, the person who is required to file the document or make the payment has the burden of proving when the postmark was made.
(b)Postmarks not made by the United States Postal Service.
(3)If the envelope or wrapper containing the document or payment has a postmark made by the United States Postal Service in addition to the postmark not so made, the postmark which was not made by the United States Postal Service will be disregarded, and whether the envelope was timely mailed will be determined solely by applying the provisions of subdivision (a) of this section.
(c)Registered and certified mailing.
(d)Document defined. The term document, as used in this section, means any New York City tax return or report, declaration of estimated tax, claim, statement, notice, petition, application, or other document required to be filed under authority of any provision of of the Administrative Code relating to taxes administered by the Commissioner of Finance.
