NY Tax L § 174-B (2021)
2021 New York Laws TAX - Tax Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance 174-B - Limitation on the Time to Collect Tax Liabilities.

§  174-b.  Limitation  on  the  time  to  collect  tax liabilities. 1.   Notwithstanding any provision of law  to  the  contrary  and  except  as   otherwise  provided  in  this  section,  a  tax  liability  shall not be   enforceable and every tax liability shall be extinguished  after  twenty   years  from the first date a warrant could be filed by the commissioner,   without regard to whether the warrant is filed. The first date a warrant   could be filed means the day after the last day specified for payment by   the notice and demand issued for the tax liability  where  there  is  no   right to a hearing with respect to such notice and demand. The first day   a  warrant  could  be  filed  shall  be  determined  without  regard  to   subsection (c) of section  six  hundred  ninety  or  subsection  (c)  of   section  one  thousand  ninety  of this chapter, unless the commissioner   assesses the liability under either such subsection (c). When there is a   right to a hearing with respect  to  a  notice  and  demand  for  a  tax   liability,  the  first  date a warrant could be filed means the day that   opportunity for a hearing or review has been exhausted.2. This section shall apply to any tax that  is  administered  by  the   commissioner.  Any  reference  to  "tax" in this section shall be deemed   also to refer to special assessments, fees, interest, additions to  tax,   penalties   and   other   impositions   that  are  administered  by  the   commissioner.3. When, before the expiration of the time prescribed in this  section   to enforce the collection of tax, both the commissioner and the taxpayer   have  consented  in  writing  to its collection after such time, the tax   liability shall not be extinguished and the tax may be collected at  any   time  prior  to  the expiration of the period agreed upon. The period so   agreed upon may be extended by any subsequent agreement in writing  made   before the expiration of the period previously agreed upon.4.  The  provisions of this section shall supplement or be in addition   to the procedures relating to collection or administration provided with   respect to any tax covered by this section. Where a  provision  of  this   section  is  inconsistent  with  any such provision with respect to such   tax, the provisions  of  this  section  shall  apply.  For  purposes  of   subsection  (c)  of section six hundred ninety-two and subsection (c) of   section one thousand ninety-two of this  chapter,  if  the  commissioner   does  not  file  a  warrant  within  six  years  of assessment, the time   limitations in this section shall not apply and  the  tax  liability  is   extinguished.  Nothing in this section shall be construed to prevent the   commissioner from  accepting  any  payment  for  a  tax  liability  made   voluntarily  by  a taxpayer after the time to collect such liability has   expired and the liability is extinguished. When a warrant is filed,  the   commissioner  may  include  a  date on that warrant indicating when such   warrant expires and tax liability is extinguished.5. If a tax liability could  have  been  first  warranted  before  the   effective  date of this section, such liability shall not be enforceable   and shall be extinguished after twenty years from  the  first  date  the   warrant could have been filed by the commissioner.