698 – Deposit and Disposition of Revenue.
§ 698. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter. Notwithstanding the foregoing, unemployment insurance contributions and payments and aggregate withholding taxes collected or received by […]
699 – Transition Provisions.
§ 699. Transition provisions. For purposes of implementation of changes in tax rate and in amounts of taxable income subject to each rate applicable to any taxable year (whether or not such taxable year is a taxable year of twelve months) beginning in nineteen hundred ninety-five and nineteen hundred ninety-six, under subsections (a), (b) or […]
697 – General Powers of Tax Commission.
§ 697. General powers of tax commission.–(a) General.–The tax commission shall administer and enforce the tax imposed by this article and it is authorized to make such rules and regulations, and to require such facts and information to be reported, as it may deem necessary to enforce the provisions of this article. The tax commission […]
688 – Interest on Overpayment.
§ 688. Interest on overpayment.–(a) General.–Notwithstanding the provisions of section sixteen of the state finance law, interest shall be allowed and paid as follows at the overpayment rate set by the commissioner pursuant to section six hundred ninety-seven, or if no rate is set, at the rate of six per cent per annum upon any […]
689 – Petition to Tax Commission.
§ 689. Petition to tax commission.–(a) General.–The form of a petition to the tax commission, and further proceedings before the tax commission in any case initiated by the filing of a petition, shall be governed by such rules as the tax commission shall prescribe. No petition shall be denied in whole or in part without […]
690 – Review of Tax Commission Decision.
§ 690. Review of tax commission decision.–(a) General.–A decision of the tax appeals tribunal shall be subject to judicial review in the manner provided for by section two thousand sixteen of this chapter. (b) Judicial review exclusive remedy of taxpayer.–The review of a decision of the tax commission provided by this section shall be the […]
691 – Mailing Rules; Holidays; Miscellaneous.
§ 691. Mailing rules; holidays; miscellaneous.–(a) Timely mailing.–(1) If any return, claim, statement, notice, petition, or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this article is, after such period or such date, […]
692 – Collection, Levy and Liens.
§ 692. Collection, levy and liens.–(a) Collection procedures.–The taxes imposed by this article shall be collected by the tax commission, and it may establish the mode or time for the collection of any amount due it under this article if not otherwise specified. The tax commission shall, upon request, give a receipt for any sum […]
693 – Transferees.
§ 693. Transferees.–(a) General.–The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due the tax commission under this article, shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the […]
694 – Jeopardy Assessment.
§ 694. Jeopardy assessment.–(a). Authority for making.–If the tax commission believes that the assessment or collection of a deficiency will be jeopardized by delay, it shall, notwithstanding the provisions of section six hundred eighty-one and six hundred ninety-six, immediately assess such deficiency (together with all interest, penalties and additions to tax provided for by law), […]