New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XI - Tax Appeals Tribunal
Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure
Section 3000.22 - Service and filing of documents
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 3000.22
Current through Register Vol. 46, No. 12, March 20, 2024
(a) General rule.
(1) Date of filing. If any document required
to be filed under this Part within a prescribed period or on or before a
prescribed date under authority of any provision of article 40 of the Tax Law
is, after such period or date, delivered by United States mail to the New York
State Division of Tax Appeals or Tax Appeals Tribunal, Agency Building 1,
Empire State Plaza, Albany, New York 12223, the date of the United States
postmark stamped on the envelope or other appropriate wrapper in which such
document is contained will be deemed to be the date of filing. Where delivery
is made by courier, delivery, messenger or similar services, the date of
delivery will be deemed to be the date of filing.
(2) Mailing requirements. Any document
required to be filed under this Part will not be considered to be timely mailed
or timely filed unless the document is mailed in accordance with the following
requirements:
(i) The document must be
contained in an envelope or other appropriate wrapper and properly addressed
to: State of New York Division of Tax Appeals or Tax Appeals Tribunal, Agency
Building 1, Empire State Plaza, Albany, New York 12223.
(ii) The envelope containing the document
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 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 (including any extension of time granted for filing
such document). If the postmark stamped by the United States Postal Service on
the envelope or wrapper containing the document does not bear a date which
falls within the prescribed period or on or before the prescribed date for
filing such document in accordance with article 40 of the Tax Law, the document
will be considered not to be timely filed, regardless of when the envelope or
wrapper containing such document is deposited in the mail. Accordingly, the
sender assumes the risk that the envelope containing the document will bear a
postmark date stamped by the United States Postal Service within the prescribed
period or on or before the prescribed date for filing (including any extension
of time granted for filing such document), but see subdivision (c) 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 is not legible, the
person who is required to file the document has the burden of proving when the
postmark was made.
(3)
If an envelope or wrapper containing a document and bearing sufficient United
States postage is missing a postmark which should have been affixed by the
United States Postal Service, then whether the envelope or wrapper was mailed
in accordance with this subdivision will be determined solely by applying the
provisions of subdivision (b) of this section, except for the postmarked date
required by subparagraph (b)(1)(i) of this section.
(b) Postmarks not made by the United States Postal Service.
(1) If the postmark on the
envelope or wrapper containing the document is made by other than the United
States Postal Service (i.e., office 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 the document (including any extension of time granted for filing the
document); and
(ii) the document
must be received by the State of New York Division of Tax Appeals or the Tax
Appeals Tribunal, Agency Building 1, Empire State Plaza, Albany, New York
12223, not later than the time when an envelope or other appropriate wrapper
which is properly addressed and mailed and sent by the same class of mail would
ordinarily be received if it were postmarked at the same point of origin by the
United States Postal Service within the prescribed period or on or before the
prescribed date for filing (including any extension of time granted for filing
the document).
(2) In
case the document is received after the time when a document so mailed and so
postmarked by the United States Postal Service would ordinarily be received,
such document will be treated as having been received at the time when a
document so mailed and so postmarked would ordinarily be received, if the
person who is required to file the document 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 the
document;
(ii) that the delay in
receiving the document was due to a delay in the transmission of the mail;
and
(iii) the cause of such
delay.
(3) If the
envelope or wrapper containing the document 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 or wrapper was mailed in accordance with this subdivision
will be determined solely by applying the provisions of subdivision (a) of this
section.
(c) Registered and certified mailing.
(1) If an envelope or
wrapper containing a document is sent by United States registered mail, the
date of such registration is treated as the postmark date and the date of
filing.
(2) If an envelope or
wrapper containing a document is sent by United States certified mail and the
sender's receipt is postmarked by the postal employee to whom such envelope is
presented, the date of the postmark on such receipt is treated as the postmark
date of the document and the date of filing.
(d) Document defined. The term document, as used in this section, means any exception to Administrative Law Judge's determination, petition or other document required to be filed under the authority of any provision of article 40 of the Tax Law.
(e) Filing and service.
(1) Filing. Filing of all pleadings, motions,
exceptions and other papers with the Division of Tax Appeals or the tribunal
pursuant to this Part shall be made by either delivery during business hours to
its Albany offices or by mail properly addressed to New York State Division of
Tax Appeals or Tax Appeals Tribunal, Agency Building 1, Empire State Plaza,
Albany, New York 12223.
(2)
Service. Service of all motions, exceptions and other papers on the office of
counsel of the Division of Taxation pursuant to this Part shall be made by
either delivery during business hours to its Albany offices or by mail properly
addressed to the appropriate person at the Office of Counsel, Division of
Taxation, Building 9, W.A. Harriman Campus, Albany, NY 12227.
(f) If the envelope or wrapper containing the document is mailed in a foreign country, the date of receipt of the envelope or wrapper will be deemed to be the date of filing.
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.