§ 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.