§ 25-15 Notices, Limitations of Time, Mailing Rules.
RCNY § 25-15
(a)Any notice authorized or required under the provisions of the law 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 the law or in any application made by him, 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 the law 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 City to levy, appraise, assess, determine or enforce the collection of any tax, penalty or interest provided by the law. However, except in the case of a willfully 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 the 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)The provisions of the regulations of the Commissioner relating to the mailing rules for New York City income and excise tax apply with respect to retail licensee tax returns and payments. Generally, those regulations provide that if a tax return or payment properly addressed with sufficient postage prepaid is delivered to the Department of Finance by U.S. mail after the due date, the date of the U.S. Postal Service postmark stamped on the envelope will be deemed the date of delivery, provided the postmark date falls on or before the due date. Non-U.S. Postal Service postmarks will also be recognized, provided delivery to the Department of Finance occurs within five days of the postmark date. If the five-day limit is exceeded, the taxpayer must establish that the item was actually deposited in the mail by the due date, that the delay in receipt was due to a delay in the transmission of the mail, and the cause of the delay.
(e)When the last day prescribed in these regulations for filing a return or paying a tax (including the last day covered by an extension of time) falls on Saturday, Sunday or a legal holiday in the State of New York, the filing of such return or paying of such tax will be considered timely if it is filed or paid on the next succeeding date which is not a Saturday, Sunday or legal holiday.
