N.Y. Comp. Codes R. & Regs. tit. 20 § 2391.3

Current through Register Vol. 46, No. 42, October 16, 2024

Section 2391.3 - Service of legal process on the department (except the Division of Tax Appeals or the Tax Appeals Tribunal) and the Commissioner of Taxation and Finance

(a) General. Any summons, complaint, notice of petition and petition, or any other pleading in relation to commencing any legal action or proceeding involving this department (except the Division of Tax Appeals or the Tax Appeals Tribunal) in any court of law maybe served on the Commissioner of Taxation and Finance or any person designated by the commissioner to receive legal process. Personal service may be made at the principal office of the department (as noted in section 2391.2 of this Part). Selected personnel (including the receptionist on duty in the lobby) in the principal office have been designated to accept legal process on the commissioner's behalf, and such service may be made generally on weekdays from 8:30 a.m. to 5:00 p.m.

(b) Personal service completed by certified mail, return receipt requested. When personal service on the department (except the Division of Tax Appeals or the Tax Appeals Tribunal) is completed by mailing a summons, complaint, notice of petition and petition, or any other pleading, pursuant to sections 307 and 403 (c) of the Civil Practice Law and Rules, by certified mail, return receipt requested, to the commissioner (Att: Office of Counsel) at the commissioner's principal office, mailroom personnel may sign postal form 3811 (i.e., the green return receipt card) to acknowledge receipt of a piece of certified mail. This receipt does not acknowledge service of the contents of the envelope. Any such certified mail must be addressed to the commissioner and bear the legend "URGENT LEGAL MAIL," which shall be forwarded without delay to the Office of Counsel. Only the Office of Counsel may complete, execute and return to a sender an acknowledgment of personal service upon the department of the specific legal documents contained in an envelope.

(c) Personal service by first class mail. As an alternative method of service, personal service by first class mail is authorized by sections 312-a and 403 (c) of the Civil Practice Law and Rules. If an action or proceeding involving the commissioner or this department (except the Division of Tax Appeals or the Tax Appeals Tribunal) is commenced, alternative service of process may be made by mailing the summons, complaint, notice of petition, and petition, or any other legal pleading, and the statement of service by mail and acknowledgment of receipt of service, and a pre-addressed, postage pre-paid return envelope required by section 312-a of the Civil Practice Law and Rules. Such documents must be mailed in an envelope addressed to the commissioner (Att: Office of Counsel) at the commissioner's principal office, as noted in section 2391.2 of this Part. Any such mail received by the department should be forwarded without delay to the Office of Counsel. Pursuant to such section 312-a, service by first class mail is complete on the date that receipt is acknowledged in writing and mailed back to the sender. Only the Office of Counsel may complete, execute and return to a sender an acknowledgment of personal service upon the department of the specific legal documents contained in an envelope.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 2391.3