NY Lab L § 576 (2021)
2021 New York Laws LAB - Labor Article 18 - Unemployment Insurance Law Title 6 - Contributions to Fund 576 - Time Limitations.

§   576.   Time   limitations.  1.  Determinations  of  liability  for contributions. No determination of liability for contributions  pursuant to  section  five  hundred sixty of this article shall be made more than three years after the last day of the calendar year in which  the  wages on  which  such  liability  is  based  were  paid, except as provided in subdivision three of this section.   2.  Determinations  of  amount  of  contributions.  No   determination pursuant  to  section  five  hundred  seventy-one of this article of the amount of contributions due shall be made more than  three  years  after the  last  day  of  the  calendar  year in which the wages on which such contributions are based were paid  except  as  provided  in  subdivision three of this section.   3.  Determinations  of liability for and amount of contributions after contest. If an  employer  contests  a  determination  of  liability  for contributions,  a  determination  of  liability  for  and  the amount of contributions due for the contested period and subsequent periods may be made at any time prior to the latter of the following:  (a) three years after the last day of the calendar year in  which  the wages on which such contributions are based were paid; or  (b)  two  years  after the last day of the calendar year in which such determination  of  liability  for   contributions   became   final   and irrevocable.   4.  Determinations of penalties. No determination of the amount of any penalty imposed for the failure of an  employer  to  submit  reports  as required  by  section five hundred seventy-five of this article shall be made more than one year after the last day of the calendar year in which such reports were due.   5. Enforcement of payment of contributions. Payment  of  contributions due  on  the  basis  of  wages  reported by the employer, and payment of contributions due on the basis  of  a  determination  made  pursuant  to section  five  hundred seventy-one of this article within the time limit provided in subdivisions two and three of this section may  be  enforced by  civil  action  or through warrant proceedings only if such action is begun or such warrant is filed within two years after the  last  day  of the  calendar year in which such report was received by the commissioner or in which such determination became final and irrevocable.   6. Enforcement of payment of penalties. Payment of  penalties  may  be enforced  by  civil  action  or through warrant proceedings only if such action is begun or such warrant is filed within two years after the last day of the calendar year in which the determination of the amount of the penalty became final and irrevocable.   7. Enforcement of payment after extension  agreement.  If  a  deferred payment  agreement  has  been  entered  into by the employer the payment which is the subject of the agreement may be enforced by civil action or through warrant proceedings if such action is begun or such  warrant  is filed  within two years after the last day of the calendar year in which the final payment was due pursuant to such agreement.   8. Fraud. The provisions of  this  section  shall  not  apply  if  the employer,  with intent to defraud, fails to file prescribed contribution reports or files false reports.   9.  Date  of  determination.  For  the  purpose  of  this  section  no determination  shall  be  deemed  to  have been made until the date upon which notice of such determination is mailed or delivered personally  to the employer affected thereby.