N.Y. TAX Law § 510 — New York Code / Act TAX / Article 21 / Section 510
Determination of tax
Status: in_force

§ 510. Determination of tax. 1. In case any return filed pursuant to\nthis article shall be insufficient or unsatisfactory to the\ncommissioner, or if no return is made for any period, the commissioner\nshall determine the amount of tax due from such information as is\navailable to the commissioner. Such determination shall be made within\nfour years from the time the return was filed or, if no return was filed\nor in the case of a willfully false or fraudulent return with intent to\nevade the tax, such determination may be made at any time.\nNotwithstanding any of the foregoing provisions of this section, where,\nbefore the expiration of the time prescribed in this section for the\ndetermination of tax, both the commissioner and the taxpayer have\nconsented in writing to its determination after such time, the tax may\nbe determined at any time prior to the expiration of the period agreed\nupon. The period so agreed upon may be extended by subsequent agreements\nin writing made before the expiration of the period previously agreed\nupon. The commissioner shall give notice of such determination to the\nperson liable for such tax. Such determination shall finally and\nconclusively fix such tax, unless the person against whom it is assessed\nshall, within ninety days after the giving of notice of such\ndetermination, petition the division of tax appeals for a hearing, or\nunless the commissioner of his own motion shall redetermine the same.\nAfter such hearing, the division of tax appeals shall give notice of the\ndetermination of the administrative law judge to the person liable for\nthe tax and to the commissioner. Such determination may be reviewed by\nthe tax appeals tribunal as provided in article forty of this chapter.\nThe decision of the tax appeals tribunal may be reviewed as provided in\nsection two thousand sixteen of this chapter. The proceeding may not be\ncommenced unless the amount of any tax sought to be reviewed, with\npenalties and interest thereon, if any, shall be first deposited with\nthe commissioner and an undertaking filed with him, in such amount and\nwith such sureties as a justice of the supreme court shall approve, to\nthe effect that, if such proceeding be dismissed or the decision of the\ntax appeals tribunal confirmed, the petitioner will pay all costs and\ncharges which may accrue in the prosecution of the proceeding, or, at\nthe option of the petitioner, such undertaking may be in a sum\nsufficient to cover the tax, penalties, interest, costs and charges\naforesaid, in which event the petitioner shall not be required to pay\nsuch tax, penalties and interest as a condition precedent to the\ncommencement of the proceeding.\n  2. The remedy provided by subdivision one of this section for review\nof a decision of the tax appeals tribunal shall be the exclusive remedy\navailable to judicially determine the liability of any person for taxes\nunder this article.\n  3. Any notice authorized or required under this article may be given\nby mailing the same to the person for whom it is intended, in a postpaid\nenvelope, addressed to such person at the address given by him in the\napplication for a certificate of registration or in the last return\nfiled by him under this article, or, if no application or return has\nbeen filed then to such address as may be obtainable. The mailing of\nsuch notice shall be presumptive evidence of the receipt of same by the\nperson to whom addressed. Any period of time, which is determined\naccording to the provisions of this article, for the giving of notice\nshall commence to run from the date of mailing of such notice.\n