(2)(A) Any reference in paragraph one of this subsection to the United States mail 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 paragraph one of this subsection to a postmark by the United States mail 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 finds that any delivery service designated by such secretary is inadequate for the needs of the state, the commissioner may withdraw such designation for purposes of this article. The commissioner may also designate additional delivery services meeting the criteria of section seventy-five hundred two of the internal revenue code for purposes of this article, or may withdraw any such designation if the commissioner finds that a delivery service so designated is inadequate for the needs of the state. Any reference in paragraph one of this subsection to the United States mail shall be treated as including a reference to any delivery service designated by the commissioner and any reference in paragraph one of this subsection to a postmark by the United States mail 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.

(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 paragraph one of this subsection. 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.

(b) Last known address.--For purposes of this article, 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 tax commission of a change of address.

(c) Last day a Saturday, Sunday or legal holiday.--When the last day prescribed under authority of this article or article nine, nine-a, nine-b or nine-c (including any extension of time) for performing any act falls on a Saturday, Sunday, or legal holiday in the state of New York, 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.

(d) Certificate; unfiled return.--For purposes of this chapter, the certificate of the tax commission to the effect that a tax has not been paid, that a return or declaration of estimated tax has not been filed, or that information has not been supplied, as required by or under the provisions of this article or of article nine, nine-a, nine-b or nine-c of this chapter, shall be prima facie evidence that such tax has not been paid, that such return or declaration has not been filed, or that such information has not been supplied.

(e) Attorney general; jurisdiction.--The attorney general shall have concurrent jurisdiction with any district attorney in the prosecution of any offenses arising under article thirty-seven of this chapter with respect to the taxes to which this article applies.