Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 171, 289-d, 434-a, 514-a, 691(a),
1091(a), 1147(a), 1419(b), art. 11
(a)
(1) General.
(i) In general, where any document required
to be filed with, or payment required to be made to, the Department of Taxation
and Finance (or, for purposes of article 11 of the Tax Law, the appropriate
recording officer) within a prescribed period or on or before a prescribed date
is delivered in the manner and time provided in this section by United States
mail to the appropriate address after the prescribed period or date, the date
of the United States postmark as stamped on the envelope or other wrapper in
which such document or payment is contained will be deemed to be the date of
filing or paying.
(ii) Any
reference in this section to the United States mail shall be treated as
including a reference to any delivery service that has been designated by the
commissioner or by the Secretary of the Treasury of the United States pursuant
to section 7502 of the Internal Revenue Code (unless the commissioner
determines such delivery service is not adequate to meet the needs of the
State), and any reference 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 such section of the Internal Revenue Code by a designated delivery
service. Where delivery is made by courier, delivery messenger, or similar
service that has not been so designated, the date of receipt by the department
will be deemed to be the date of filing or paying.
(2) Mailing requirements.
Any document or payment which is not received within the
prescribed period or on or before the prescribed date will not be considered to
be timely filed or timely paid unless it is mailed in accordance with all of
the following requirements:
(i) The
document or payment must be contained in an envelope or other appropriate
wrapper properly addressed to the address designated by the Department of
Taxation and Finance (or appropriate recording officer, where
applicable).
(ii) The envelope or
wrapper 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, the document or payment 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)
(a)
If the postmark on the envelope or wrapper containing the document or payment
is made by the United States Postal Service, the postmark 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 filing or paying (including any
extensions of time granted for filing and/or paying, where applicable). If the
postmark stamped by the United States Postal Service on the envelope or wrapper
does not bear a date which falls within the prescribed period or on or before
the prescribed date for filing or paying, the document or payment will not be
considered to be timely filed or paid, regardless of when the envelope or
wrapper was deposited in the mail. Accordingly, the sender assumes the risk
that the envelope or wrapper will be are postmark date stamped by the United
States Postal Service within the prescribed period or on or before the
prescribed date for filing or paying (including any extensions of time granted
for filing and/or paying, where applicable). However, see subdivision (b) of
this section 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 provisions of clause (c) of this subparagraph
shall apply, unless the person who or which is required to file or pay can
prove when the postmark was impressed by the United States Postal
Service.
(b)
(1) If the postmark on the envelope or
wrapper containing the document or payment is made by other than the United
States Postal Service (
i.e., metered mail):
(i) the postmark so made must bear a date
which falls within the prescribed period or on or before the prescribed date
for filing or paying (including any extensions of time granted for filing
and/or paying, where applicable); and
(ii) the document or payment must be received
by the Department of Taxation and Finance (or appropriate recording officer,
where applicable) not later than the time when an envelope or other appropriate
wrapper which has sufficient postage prepaid and is properly addressed, mailed
and sent by the same class of mail would ordinarily be received at the address
designated by the department (or appropriate recording officer, where
applicable);
if it were postmarked at the same point of origin by the
United States Postal Service on the last day of the prescribed period or on the
prescribed date for filing or paying (including any extensions of time granted
for filing and/or paying, where applicable).
(2) In a case where the document or payment
is received after the time when a document or payment so mailed and so
postmarked by the United States Postal Service would ordinarily be received at
the address designated by the Department of Taxation and Finance, the document
or payment will be treated as having been received at a time when a document or
payment so mailed and postmarked would ordinarily have been received, if the
person who or which is required to file or pay establishes:
(i) that it was actually deposited in the
mail before the last collection of the mail from the place of deposit which was
postmarked (except for metered mail) by the United States Postal Service within
the prescribed period or on or before the prescribed date for filing or
paying;
(ii) that the delay in
receiving the document or payment was due to a delay in the transmission of the
mail; and
(iii) the cause of the
delay.
(3) If the
envelope or wrapper containing the document or payment has a postmark made by
the United States Postal Service in addition to a postmark made by other than
the United States Postal Service, the postmark which was not made by the United
States Postal Service will be disregarded, and whether the envelope or wrapper
was mailed in accordance with this subdivision will be determined solely by
applying the provisions of clause (a) of this
subparagraph.
(c) If the
envelope or wrapper containing the document or payment bears sufficient prepaid
United States postage but is missing any postmark whatsoever, the document or
payment must be received by the Department of Taxation and Finance (or
appropriate recording officer, where applicable) not later than the time when
an envelope or wrapper which has sufficient postage prepaid and is properly
addressed, mailed and sent by the same class of mail would ordinarily be
received at the address designated by the department (or appropriate recording
officer, where applicable) if it were postmarked at the same point of origin by
the United States Postal Service on the last day of the prescribed period or on
the prescribed date for filing or paying (including any extensions of time
granted for filing and/or paying, where applicable). In a case where the
document or payment is received after such time, the provisions of subclause
(b)(2) of this subparagraph shall
apply.
(b)
(1) If
an envelope or wrapper containing a document or payment is sent by United
States registered mail, the date of the registration is treated as the postmark
date and the date of filing or paying.
(2) If an envelope or wrapper containing a
document or payment is sent by United States certified mail and the sender's
receipt for certified mail is postmarked by the postal employee to whom the
envelope or wrapper is presented, the date of the postmark on the receipt for
certified mail is treated as the postmark date and the date of filing or
paying.
(c) If the
envelope or wrapper containing the document or payment is mailed from a foreign
country and received by the Department of Taxation and Finance (or appropriate
recording officer, where applicable), the date of the official postmark stamped
on the envelope or wrapper will be deemed to be the date of filing or paying.
The envelope or wrapper must be properly addressed, have sufficient postage
prepaid and bear a date stamped by the foreign country's official postal
service which is within the prescribed period or on or before the prescribed
date for filing or paying (including any valid extensions of time, where
applicable). Provided, however, if the receipt of any payment mailed from a
foreign country is inordinately delayed, the Department of Taxation and Finance
will require payment by some other means, including, but not limited to, a
requirement that payment must be received by the department within the
prescribed period or on or before the prescribed date for paying.
(d)
(1) The
term document, as used in this section, means any return,
report, declaration of estimated tax, claim, statement, notice, application,
affidavit, or other document required to be filed within a prescribed period or
on or before a prescribed date under the authority of any provision of the
applicable article of the Tax Law or other applicable laws concerning matters
under the jurisdiction of the commissioner. Provided, however, such term does
not include any document that is permitted or required in conjunction with an
electronic funds transfer pursuant to section 9 or section
10 of the Tax Law-see Part 2396 and Part
2397, respectively, of this Title.
(2) The term payment, as
used in this section, means any payment (or fee) required to be made (or paid
over) within a prescribed period or on or before a prescribed date under the
authority of any provision of the applicable article of the Tax Law or other
applicable laws concerning matters under the jurisdiction of the commissioner.
However, the term does not include any remittance unless the amount thereof is
actually received by the Department of Taxation and Finance (or appropriate
recording officer, where applicable). For example, if a check is used as a form
of payment, this section does not apply if such check is not received or, if
received, is not honored upon presentment. Furthermore, such term does not
include any electronic funds transfer pursuant to section 9 or section
10 of the Tax Law-see Part 2396 and Part
2397, respectively, of this Title.
(e)
Timely filed electronic
documents.
(1) Notwithstanding
any other provisions of this Title and except in the case of an electronic
funds transfer pursuant to section 9 or 10 of the Tax Law, any document that is
filed electronically with the department (or with the department's designee) in
the manner and time provided by the commissioner is deemed to be filed on the
date of the electronic postmark. Thus, if the electronic postmark is timely,
the document is considered filed timely although it is received after the last
date prescribed for filing.
(2)
(i) For purposes of this subdivision and
except as provided in paragraph (3) of this subdivision, the term
electronic postmark means a record of the date and time (in a
particular time zone) that an authorized electronic return transmitter receives
the transmission of a taxpayer's electronically filed document on its host
system. However, if the taxpayer and the electronic return transmitter are
located in different time zones, it is the taxpayer's time zone that controls
the timeliness of the electronically filed document. This is, the date and time
that the transmitter receives the transmission are converted to the date and
time in the taxpayer's time zone.
(ii) An electronic return
transmitter is a person or other entity that transmits electronic
documents directly to this department or directly to the Internal Revenue
Service for forwarding to this department. A tax preparation service,
electronic return originator, software developer, or other person or entity
that does not transmit documents directly to this department or directly to the
Internal Revenue Service for forwarding to this department is not an electronic
return transmitter. The commissioner or the Commissioner of the Internal
Revenue Service (as the case may be) may enter into an agreement with an
electronic return transmitter or prescribe in forms, instructions, or other
appropriate guidance the procedures under which the electronic return
transmitter is authorized to provide taxpayers with an electronic postmark to
acknowledge the date and time that the electronic return transmitter received
the electronically filed document.
(3) If a taxpayer electronically files a
document directly with this department, directly with the Internal Revenue
Service for forwarding to this department, or directly or indirectly with an
electronic return transmitter and no electronic postmark is assigned by the
transmitter, the electronic postmark is deemed to be the record of the date and
time that the department receives the transmission of the taxpayer's
electronically filed document. If it can be established by the taxpayer or
otherwise that the Internal Revenue Service received the transmission of a New
York State document at an earlier date and time, the electronic postmark will
be considered such earlier date and time. In either case, it is the taxpayer's
time zone that controls the timeliness of the electronically filed
document.
(f)
Timely payments by electronic funds withdrawals, credit card, and debit
card.
(1)
(i) Notwithstanding any other provision of
this Title and except in the case of an electronic funds transfer pursuant to
section 9 or 10 of the Tax Law, any payment that is made by electronic funds
withdrawal in the manner provided by the commissioner is deemed to be made on
the date that the taxpayer specifies as the date for withdrawal provided that
the date specified is not beyond the last date prescribed for payment, the
funds are available for withdrawal on such date, and the document to which the
funds apply is filed timely in accordance with this Part. Therefore, if a
document is filed on or before the prescribed due date, any applicable payment
by electronic funds withdrawal is considered to be timely made if the funds are
available and the taxpayer specifies any date up to an including the due date
as the date for withdrawal of the funds. If no date for withdrawal of the funds
is specified by the taxpayer, payment is deemed to be made on the last date
prescribed for such payment.
(ii)
If the document to which the funds apply is not filed timely in accordance with
this Part, any prior payment that is made by electronic funds withdrawal in the
manner provided by the commissioner on or before the last date prescribed for
paying is deemed to be timely made provided such payment can be associated with
the proper tax liability, as evidenced by the taxpayer.
(2) Notwithstanding any other provision of
this Title, any payment that is made by credit card or debit card in the manner
provided by the commissioner is deemed to be made on the date that the issuer
of the card properly authorizes the transaction provided that the payment is
actually received by the department in the ordinary course of business and is
not returned due to correction of errors relating to the credit card account or
debit card account. Accordingly, a payment made by credit or debit card is
considered to be timely if the issuer properly authorizes the payment on or
before the last date prescribed for paying and such payment is received by the
department in the ordinary course of business for such a transaction and is not
returned.