N.Y. TAX Law § 430 — New York Code / Act TAX / Article 18 / Section 430
Determination of tax
Status: in_force

§ 430. Determination of tax. If a distributor, noncommercial importer\nor other person files a return under this article, but such return is\nincorrect or insufficient, the commissioner of taxation and finance\nshall determine the amount of tax due at any time within three years\nafter the return was filed (whether or not such return was filed on or\nafter the due date), and give written notice of such determination to\nthe distributor, noncommercial importer or other person, except that if\nsuch distributor has not registered as required by this article, or\nfails to file a return or files a willfully false or fraudulent return\nwith intent to evade the tax, such determination may be made at any\ntime.  Notwithstanding any of the foregoing provisions of this section,\nwhere, before the expiration of the time prescribed in this section for\nthe determination of tax, both the commissioner of taxation and finance\nand the taxpayer have consented in writing to its determination after\nsuch time, the tax may be determined at any time prior to the expiration\nof the period agreed upon. The period so agreed upon may be extended by\nsubsequent agreements in writing made before the expiration of the\nperiod previously agreed upon. Any determination made pursuant to this\nsection shall finally and irrevocably fix the tax unless the\ndistributor, noncommercial importer or other person against whom it is\nassessed shall, 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 taxation and finance of his own motion, shall\nredetermine the same. After such hearing, the division of tax appeals\nshall give notice of the determination of the administrative law judge\nto the distributor, noncommercial importer or other person liable for\nthe tax and to the commissioner of taxation and finance. Such\ndetermination may be reviewed by the tax appeals tribunal as provided in\narticle forty of this chapter. The decision of the tax appeals tribunal\nmay be reviewed as provided in section two thousand sixteen of this\nchapter, but the proceeding may not be commenced unless the amount of\ntax stated or referred to in the decision, with penalties and interest\nthereon, if any, shall have been first deposited with the commissioner\nof taxation and finance, and an undertaking filed with him, in such\namount and with such sureties as a justice of the supreme court shall\napprove, to the effect that if such proceeding be dismissed or the\ndecision confirmed, the petitioner will pay all costs and charges which\nmay accrue against him in the prosecution of the proceeding, or at the\noption of the petitioner such undertaking may be in a sum sufficient to\ncover the tax, penalties, interest, costs and charges aforesaid, in\nwhich event the petitioner shall not be required to pay such tax,\npenalties and interest as a condition precedent to commencing the\nproceeding.\n  The remedy provided by this section for review of a decision of the\ntax appeals tribunal shall be the exclusive remedy available to any\ntaxpayer to judicially determine the liability of such taxpayer for\ntaxes under this article.\n