New York Laws
Title 3 - Collection of Taxes; Return of Collecting Officer
925 - Payment of Taxes by Mail or Designated Delivery Service.

(b) The provisions of this subdivision shall not apply to a payment
that has been made electronically pursuant to section five-b of the
general municipal law, but shall apply to a payment that has been mailed
via the United States postal service by a financial institution acting
pursuant to instructions given to it by a taxpayer electronically.
2. The provisions of subdivision one of this section shall be
applicable to a payment delivered by a delivery service designated by
the secretary of the treasury of the United States pursuant to section
seventy-five hundred two of the internal revenue code, subject to any
withdrawals and additions made pursuant to subparagraph (A) of paragraph
two of subsection (a) of section six hundred ninety-one of the tax law.
The commissioner shall inform each affected municipality of any change
in designated delivery services.
3. Any reference in subdivision one of this section to a United States
postmark shall be treated as including a reference to any date recorded
or marked in the manner described in section seventy-five hundred two of
the internal revenue code by a designated delivery service.
4. The provisions of this subdivision shall not apply in the case of
postmarks not made by the United States post office or a designated
delivery service.
5. Notwithstanding the foregoing provisions of this section, in cities
having a population of one million or more, any reference in subdivision
one of this section to the United States post office shall be treated as
including a reference to any delivery service designated by the
secretary of the treasury of the United States pursuant to section
seventy-five hundred two of the internal revenue code and any reference
in subdivision one of this section to a United States postmark shall be
treated as including a reference to any date recorded or marked in the
manner described in section seventy-five hundred two of the internal
revenue code by a designated delivery service. If the commissioner of
finance of any such city finds that any delivery service designated by
such secretary is inadequate for the needs of such city, the
commissioner of finance may withdraw such designation for purposes of
this title. The commissioner of finance may also designate additional
delivery services meeting the criteria of section seventy-five hundred
two of the internal revenue code for purposes of this title, or may
withdraw any such designation if the commissioner of finance finds that
a delivery service so designated is inadequate for the needs of the
city. Any reference in subdivision one of this section to the United
States post office shall be treated as including a reference to any
delivery service designated by the commissioner of finance and any
reference in subdivision one of this section to a United States postmark
shall be treated as including a reference to any date recorded or marked
in the manner described in section seventy-five hundred two of the

internal revenue code by a delivery service designated by the
commissioner of finance.