1. (a) Any notice authorized or required under the provisions of article 28 or under a tax enacted pursuant to the authority of article 29 of the Tax Law and administered by the Department of Taxation and Finance may be given by mailing such notice to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the last return filed, or application made, by him pursuant to the provisions of article 28 or 29 of the Tax Law. If no return has been filed, or no application made, then notice is given by mailing the notice to such address as may be obtainable.
2. (b) The mailing of any notice required by this Part in the manner described in subdivision (a) of this section shall be presumptive evidence of the receipt of the same by the person to whom addressed.

3. (c) Any period of time provided by this Part which begins by the giving of notice commences to run from the date of mailing of such notice.

   Cross-reference:

   For rules applicable to the mailing of documents by taxpayers, see Part 2399 of this Title.

Tax Law, § 1147(a)