(a) Any remittance by check or money order in payment of New York State tax should be made payable to New York State Income Tax. Postdated checks will not be accepted. Postage stamps will not be accepted in payment of income tax due. A cash register receipt will be issued for any cash payment of income tax which, notwithstanding the provisions of section 152.12 of this Part, is delivered in person at a district office of the Department of Taxation and Finance. When so paying income tax in cash, the taxpayer should, in every instance, request and obtain a cash register receipt. Where payment is made otherwise than by cash delivered in person, an official receipt will be issued only on request. Uncertified checks will be accepted in payment of income tax, provided they are collectible for their full amount without any deduction for exchange or other charges.

1. (1) Notwithstanding the provisions of section 152.12 of this Part, if payment is made in the form of check, money order or cash, and is delivered in person to a district office of the Department of Taxation and Finance, the date on which the check, money order or cash is received will be considered the date of payment unless any check presented for payment is returned dishonored.
2. (2) See section 152.14 of this Part with respect to payment made by check or money order which is mailed to New York State Income Tax.

(b) Date of payment.