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 […]
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.
1087 – Limitations on Credit or Refund.
§ 1087. Limitations on credit or refund.–(a) General.–Claim for credit or refund of an overpayment of tax under article nine or nine-A 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 […]
1088 – Interest on Overpayment.
§ 1088. 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 of taxation and finance pursuant to section one thousand ninety-six, or if no rate is set, at the rate of six percent per […]
1089 – Petition to Tax Commission.
§ 1089. 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 […]
1090 – Review of Tax Commission Decision.
§ 1090. 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. Provided, however, an application by a taxpayer for judicial review of a decision of the tax appeals tribunal that there is […]