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 […]
1086 – Overpayment.
§ 1086. Overpayment.— (a) General.–The commissioner of taxation and finance, within the applicable period of limitations, may credit an overpayment of tax and interest on such overpayment against any liability in respect of any tax imposed by the tax law on the taxpayer who made the overpayment, or against any liability for a past-due legally […]
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 […]
1091 – Mailing Rules; Holidays; Miscellaneous.
§ 1091. Mailing rules; holidays; miscellaneous.–(a) Timely mailing.–(1) If any return, declaration of estimated tax, 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, or of article […]
999 – Deposit and Disposition of Revenue.
§ 999. Deposit and disposition of revenue. All taxes, interest, penalties and fees collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
999-A – Appendix to Article Twenty-Six.
§ 999-a. Appendix to article twenty-six. The following provisions of the United States Internal Revenue Code of 1986, with all amendments enacted on or before January first, two thousand fourteen, shall apply to the tax imposed by this article, to the extent specified in this article. § 2031. Definition of Gross Estate. (a) General.–The value […]
1080 – Application of Article.
§ 1080. Application of article.— (a) General.— The provisions of this article shall apply to the administration of and the procedures with respect to the taxes imposed by articles nine, and nine-a of this chapter for taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four. (b) Definitions.— As used in this […]