Section 82 - Mailing rules; holidays1.Timely mailing.-If any claim, statement, notice, petition, or other document (including to the extent authorized by the director of finance, a return or a declaration of estimated tax) required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of this part or of the named parts is, after such period or such date, delivered by United States mail to the director of finance, bureau, office, officer or person with which or with whom such document is required to be filed, the date of the United States postmark stamped on the envelope shall be deemed to be the date of delivery. This subdivision shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of such document, determined with regard to any extension granted for such filing, and only if such document was deposited in the mail, postage prepaid, properly addressed to the director of finance, bureau, office, officer or person with which or with whom the document is required to be filed. If any document is sent by United States registered mail, such registration shall be prima facie evidence that such document was delivered to the director of finance, bureau, office, officer or person to which or to whom addressed. To the extent that the director of finance shall prescribe by regulation, certified mail may be used in lieu of registered mail under this subdivision. This subdivision shall apply in the case of postmarks not made by the United States Post Office only if and to the extent provided by regulations of the director of finance.2.Last known address.-For purposes of this part, a taxpayer's last known address shall be the address given in the last return filed by it, unless subsequently to the filing of such return the taxpayer shall have notified the director of finance of a change of address.3.Last day a Saturday, Sunday or legal holiday.-When the last day prescribed under authority of this part or the named parts (including any extension of time) for performing any act falls on a Saturday, Sunday, or legal holiday in the state, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or legal holiday.N.Y. General City Model Law § 82