514-A - Mailing Rules; Holidays.

NY Tax L § 514-A (2019) (N/A)
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(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.