1093 – Transferees.
§ 1093. 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 or under article nine, nine-a, nine-b or nine-c, shall be assessed, paid, and collected in the same manner and subject to […]
1094 – Jeopardy Assessment.
§ 1094. 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 one thousand eighty-one, immediately assess such deficiency (together with all interest, penalties and additions to tax provided for by law), and notice and demand […]
1095 – Criminal Penalties; Cross-Reference.
§ 1095. Criminal penalties; cross-reference.–For criminal penalties, see article thirty-seven of this chapter.
1096 – General Powers of Tax Commission.
§ 1096. General powers of tax commission.—(a) General.—The tax commission shall administer and enforce the tax imposed by article nine, nine-a, nine-b and nine-c, 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 such […]
1097 – Disposition of Revenue.
§ 1097. Disposition of revenue.—All revenue collected or received by the tax commission under this article shall be deposited and disposed of in accordance with the provisions of the article of the tax law imposing the tax to which the revenue relates.
1092 – Collection, Levy and Liens.
§ 1092. Collection, levy and liens.—(a) Collection procedures.—The taxes imposed by articles nine, nine-a, nine-b or nine-c shall be collected by the tax commission, and it may establish the mode or time for the collection of any amount due it under these articles if not otherwise specified. The tax commission shall, upon request, give a […]
1082 – Assessment.
§ 1082. Assessment.—(a) Assessment date.— (1) 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 […]
1083 – Limitations on Assessment.
§ 1083. Limitations on assessment.— (a) General.— Except as otherwise provided in this section, any tax under article nine, nine-a, nine-b or nine-c 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.—For purposes of this […]
1084 – Interest on Underpayment.
§ 1084. Interest on underpayment.—(a) General.–If any amount of tax is not paid on or before the last date prescribed in article nine or nine-a of this chapter for payment, interest on such amount at the underpayment rate set by the commissioner pursuant to section one thousand ninety-six of this article, or if no rate […]
1085 – Additions to Tax and Civil Penalties.
§ 1085. Additions to tax and civil penalties.—(a) (1) Failure to file return.—(A) In case of failure to file a return under article nine, nine-a, nine-b or nine-c 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 […]