New York Laws
Article 12-A - Tax on Gasoline and Similar Motor Fuel
289-D - Mailing Rules; Holidays.

(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 such 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.

Structure New York Laws