§ 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 […]
§ 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.— (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.—(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.—(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.— (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.–(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.–(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.–(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.—(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.–(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 […]
§ 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.—(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.—(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.–For criminal penalties, see article thirty-seven of this chapter.
§ 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.—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.
