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 […]
681 – Notice of Deficiency.
§ 681. Notice of deficiency.–(a) General.–If upon examination of a taxpayer’s return under this article the tax commission determines that there is a deficiency of income tax, it may mail a notice of deficiency to the taxpayer. If a taxpayer fails to file an income tax return required under this article, the tax commission is […]
682 – Assessment.
§ 682. Assessment.– (a) Assessment date.–The amount of tax which a return shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical or clerical error, shall be deemed to be assessed on the date of filing of the return (including any amended return […]
683 – Limitations on Assessment.
§ 683. Limitations on assessment.–(a) General.–Except as otherwise provided in this section, any tax under this article shall be assessed within three years after the return was filed (whether or not such return was filed on or after the date prescribed). (b) Time return deemed filed.– (1) Early return.–For purposes of this section a return […]
684 – Interest on Underpayment.
§ 684. Interest on underpayment.– (a) General.–If any amount of income tax is not paid on or before the last date prescribed in this article for payment, interest on such amount at the underpayment rate set by the commissioner pursuant to section six hundred ninety-seven of this part, or if no rate is set, at […]
685 – Additions to Tax and Civil Penalties.
§ 685. Additions to tax and civil penalties.–(a) (1) Failure to file tax return.– (A) In case of failure to file a tax return under this article on or before the prescribed date (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause […]
686 – Overpayment.
§ 686. Overpayment.– (a) General.– The commissioner of taxation and finance, within the applicable period of limitations, may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by this chapter, including taxes imposed under article twenty-three of this chapter, on the person who made […]
687 – Limitations on Credit or Refund.
§ 687. Limitations on credit or refund.– (a) General.– Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer within (i) three years from the time the return was filed, (ii) two years from the time the tax was paid, or (iii) in the case of any overpayment […]