§ 33-05 — Mailing Rules

§ 33-05 Mailing Rules.

(a) Date of filing. Any form or document that is permitted under these rules to be filed in paper format and which is required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of § 11-208.1 of the Administrative Code, or any regulation enacted relating to the administration of such provision, that is mailed, shall be deemed delivered as of the date of the United States Postal Service postmark stamped on the envelope. (b) Filing by paper form; mailing requirements. (1) Any form or document that is permitted under these rules to be filed in paper format that is mailed will not be considered to be 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 the Commissioner of Finance, bureau, office, officer or person with which or with whom the document is required to be filed. (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 the filing of such document, including any extension granted for such filing. 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 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. The sender assumes the risk that the envelope containing the document will not 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 (including any extension of time granted for such filing). See paragraph (3) of this subdivision (b) regarding the use of registered mail or certified mail. 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. (2) Postmarks not made by the United States Postal Service. (i) If the postmark on the envelope or wrapper containing the document is made by other than the United States Postal Service, the document will be deemed to be timely filed or timely made in accordance with the following requirements: (A) the postmark so made must bear a date which falls within the prescribed period or on or before the prescribed date for the filing of such document, (including any extension granted for such filing); and (B) the document must be delivered by United States mail, within five days of the date of the postmark, to the Commissioner of Finance, bureau, office, officer or person with which or with whom such document is required to be filed. (ii) In case the document is received after five days from the date of the postmark, such document will be treated as having been timely filed, if the person who is required to file the document establishes: (A) that it was actually deposited in the mail within the prescribed period or on or before the prescribed date for filing the document; (B) that the delay in receiving the document was due to a delay in the transmission of the mail; and (C) the cause of such delay. (iii) 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 was timely mailed will be determined solely by applying the provision of 19 RCNY § 33-05(a). (3) Registered and certified mailing. (i) 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 delivery. (ii) 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 delivery. (4) Document defined. The term "document", as used in this section, means but shall not be limited to any return, report, declaration, claim, statement, form, notice, petition, application, or other document required to be filed under authority of any provision of § 11-208.1 of the Administrative Code, or any regulation relating to the administration of such provision. (c) Saturday, Sunday or legal holidays. When the last day prescribed under authority of § 11-208.1 of the Administrative Code, or any regulation relating to the administration of such provision, relating to performing any act falls on a Saturday, Sunday, or 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 legal holiday.