1. (1) Date of filing. If any document required to be filed under this Part within a prescribed period or on or before a prescribed date under authority of any provision of article 40 of the Tax Law is, after such period or date, delivered by United States mail to the New York State Division of Tax Appeals or Tax Appeals Tribunal, Agency Building 1, Empire State Plaza, Albany, New York 12223, the date of the United States postmark stamped on the envelope or other appropriate wrapper in which such document is contained will be deemed to be the date of filing. Where delivery is made by courier, delivery, messenger or similar services, the date of delivery will be deemed to be the date of filing.

2. (2) Mailing requirements. Any document required to be filed under this Part will not be considered to be timely mailed or timely filed unless the document is mailed in accordance with the following requirements:

   1. (i) The document must be contained in an envelope or other appropriate wrapper and properly addressed to: State of New York Division of Tax Appeals or Tax Appeals Tribunal, Agency Building 1, Empire State Plaza, Albany, New York 12223.
   2. (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.
   3. (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 filing (including any extension of time granted for filing such document). 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 in accordance with article 40 of the Tax Law, 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. Accordingly, the sender assumes the risk that the envelope containing the document will bear a postmark date stamped by the United States Postal Service within the prescribed period or on or before the prescribed date for filing (including any extension of time granted for filing such document), but see subdivision (c) of this section 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 person who is required to file the document has the burden of proving when the postmark was made.

3. (3) If an envelope or wrapper containing a document and bearing sufficient United States postage is missing a postmark which should have been affixed by the United States Postal Service, then whether the envelope or wrapper was mailed in accordance with this subdivision will be determined solely by applying the provisions of subdivision (b) of this section, except for the postmarked date required by subparagraph (b)(1)(i) of this section.

   (b) Postmarks not made by the United States Postal Service.

4. (1) If the postmark on the envelope or wrapper containing the document is made by other than the United States Postal Service (i.e., office metered mail):

   1. (i) the postmark so made must bear a date which falls within the prescribed period or on or before the prescribed date for filing the document (including any extension of time granted for filing the document); and
   2. (ii) the document must be received by the State of New York Division of Tax Appeals or the Tax Appeals Tribunal, Agency Building 1, Empire State Plaza, Albany, New York 12223, not later than the time when an envelope or other appropriate wrapper which is properly addressed and mailed and sent by the same class of mail would ordinarily be received if it were postmarked at the same point of origin by the United States Postal Service within the prescribed period or on or before the prescribed date for filing (including any extension of time granted for filing the document).

5. (2) In case 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, such document will be treated as having been received at the time when a document so mailed and so postmarked would ordinarily be received, if the person who is required to file the document establishes:

   1. (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 for filing the document;
   2. (ii) that the delay in receiving the document was due to a delay in the transmission of the mail; and
   3. (iii) the cause of such delay.

6. (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 applying the provisions of subdivision (a) of this section.

   (c) Registered and certified mailing.

7. (1) 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 filing.

8. (2) 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 filing.

   (d) Document defined.

   The term document, as used in this section, means any exception to Administrative Law Judge's determination, petition or other document required to be filed under the authority of any provision of article 40 of the Tax Law.

   (e) Filing and service.

9. (1) Filing. Filing of all pleadings, motions, exceptions and other papers with the Division of Tax Appeals or the tribunal pursuant to this Part shall be made by either delivery during business hours to its Albany offices or by mail properly addressed to New York State Division of Tax Appeals or Tax Appeals Tribunal, Agency Building 1, Empire State Plaza, Albany, New York 12223.
10. (2) Service. Service of all motions, exceptions and other papers on the office of counsel of the Division of Taxation pursuant to this Part shall be made by either delivery during business hours to its Albany offices or by mail properly addressed to the appropriate person at the Office of Counsel, Division of Taxation, Building 9, W.A. Harriman Campus, Albany, NY 12227.
11. (f) If the envelope or wrapper containing the document is mailed in a foreign country, the date of receipt of the envelope or wrapper will be deemed to be the date of filing.

(a) General rule.