N.Y. Comp. Codes R. & Regs. tit. 20 § 4000.7

Current through Register Vol. 46, No. 45, November 2, 2024

Section 4000.7 - Miscellaneous provisions

(a) Service and filing of documents.

(1)

(i) All requests and other documents served on, or filed with, the Bureau of Conciliation and Mediation Services shall be made either by delivery in person during business hours to its Albany offices, or by mail properly addressed to such offices.

(ii) In general and except as otherwise provided for in this Chapter or the Tax Law, where any document required to be served or filed within a prescribed period or on or before a prescribed date under the authority of section 170.3 -a of article 8 of the Tax Law is, after such period or date, delivered by United States mail to the appropriate address of the Bureau of Conciliation and Mediation Services, the date of the United States postmark as stamped on the envelope or other wrapper in which such document is contained will be deemed to be the date of service or filing. A similar rule applies with respect to certain designated delivery services. See section 2399.2(a)(1) of this Title. Where delivery is made by courier, delivery messenger or similar service that is not a designated delivery service, the date of receipt by the Bureau of Conciliation and Mediation Services will be deemed to be the date of service or filing.

(iii) In addition to the methods prescribed in subparagraph (i) of this paragraph, requests for a conciliation conference may also be filed with the Bureau of Conciliation and Mediation Services in any other manner as prescribed by the department.

(2) Mailing requirements. Any document which is not received by the Bureau of Conciliation and Mediation Services within the prescribed period or on or before the prescribed date will not be considered to be timely served or timely filed unless it is mailed in accordance with all of the following requirements:

(i) The document must be contained in an envelope or other appropriate wrapper properly addressed to the Bureau of Conciliation and Mediation Services at the address designated by the Department of Taxation and Finance.

(ii) The envelope or wrapper 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)

(a) If the postmark on the envelope or wrapper containing the document is made by the United States Postal Service, such 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 service or filing. If the postmark stamped by the United States Postal Service on the envelope or wrapper does not bear a date which falls within such prescribed period or on or before such prescribed date for service or filing, the document will not be considered to be timely served or filed, regardless of when the envelope or wrapper was deposited in the mail. Accordingly, the sender assumes the risk that the envelope or wrapper will bear a postmark date stamped by the United States Postal Service within the prescribed period or on or before the prescribed date for service or filing, but see paragraph (3) of this subdivision 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 provisions of clause (c) of this subparagraph shall apply, unless the person who or which is required to serve or file the document 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 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 service or filing of the document; and

(ii) the document must be received by the Bureau of Conciliation and Mediation Services 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 if it were postmarked at the same point of origin by the United States Postal Service on the last day of such prescribed period or on the prescribed date for service or filing.

(2) In a case where 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 at the address designated by the Department of Taxation and Finance, such document will be treated as having been received at a time when a document so mailed and postmarked would ordinarily have been received, if the person who or which is required to serve or 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 of service or filing;

(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 approving the provisions of clause (a) of this subparagraph.

(c) If the envelope or wrapper containing the document bears sufficient prepaid United States postage but is missing any postmark whatsoever, the document must be received by the Bureau of Conciliation and Mediation Services 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 he address designated by the department if it were postmarked at the same point of orgin by the United States Postal Service on the last day of such prescribed period or on the prescribed date of service or filing. In a case where the document is received after such time, the provisions of clause (b) (2) of this subparagraph shall apply.

(3)

(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 service or filing.

(ii) If an envelope or wrapper containing a document is sent by United States certified mail and the sender's receipt for certified mail is postmarked by the postal employee to whom such envelope or wrapper is presented, the date of the postmark on such receipt for certified mail is treated as the postmark date and the date of service or filing.

(4) If the envelope or wrapper containing the document is mailed in a foreign country, the date of receipt of the envelope or wrapper by the Bureau of Conciliation and Mediation Services will be deemed to be in the date of service or filing.

(5) The term document, as used in this subdivision, means any request for a conciliation conference or other paper required to be served or filed within a prescribed period or on or before a prescribed date under the authority of any provision of section 170.3 -a of article 8 of the Tax Law. See Part 3000 of this Title for service and filing of documents with the Division of Tax Appeals.

(6) Service of documents on parties by the Bureau of Conciliation and Mediation Services can be made in the same manner and the same rules regarding date of service or filing as set forth in this section shall apply. Service of conciliation orders shall be made by registered or certified mail.

(b) Saturdays, Sundays and legal holidays. For purposes of section 170.3 -a of article 8 of the Tax Law, when the last day prescribed for service or filing of a document or performing any act falls on a Saturday, Sunday or a day which is a legal holiday in the State of New York, the performance of such acts will be considered timely if performed on the next succeeding day which is not a Saturday, Sunday or legal holiday.

(c) Extension of time. The Bureau of Conciliation and Mediation Services may, on its own or at the request of any party, grant a continuance, extension of time or adjournment for good cause, provided no statutory prohibition exists. Notice of any such action shall be given to all parties.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 4000.7