281 – Statute of Limitations Not Applicable.

§ 281. Statute of limitations not applicable. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that […]

281-A – Alternative Method of Collection.

§ 281-a. Alternative method of collection. 1. Notwithstanding any other provisions of this article, the tax commission may by rules, regulations or instructions provide that the taxes imposed by this article on any sale, delivery or transfer executed or effected within this state by any member of any securities exchange located within this state which […]