NY Tax L § 510 (2021)
2021 New York Laws TAX - Tax Article 21 - Highway Use Tax 510 - Determination of Tax.

§  510.  Determination of tax. 1. In case any return filed pursuant to   this  article  shall  be   insufficient   or   unsatisfactory   to   the   commissioner,  or  if no return is made for any period, the commissioner   shall determine the amount of  tax  due  from  such  information  as  is   available  to  the commissioner. Such determination shall be made within   four years from the time the return was filed or, if no return was filed   or in the case of a willfully false or fraudulent return with intent  to   evade   the   tax,   such   determination  may  be  made  at  any  time.   Notwithstanding any of the foregoing provisions of this section,  where,   before  the  expiration  of  the time prescribed in this section for the   determination of tax,  both  the  commissioner  and  the  taxpayer  have   consented  in  writing to its determination after such time, the tax may   be determined at any time prior to the expiration of the  period  agreed   upon. The period so agreed upon may be extended by subsequent agreements   in  writing  made  before the expiration of the period previously agreed   upon. The commissioner shall give notice of such  determination  to  the   person  liable  for  such  tax.  Such  determination  shall  finally and   conclusively fix such tax, unless the person against whom it is assessed   shall,  within  ninety  days  after  the  giving  of  notice   of   such   determination,  petition  the  division of tax appeals for a hearing, or   unless the commissioner of his own motion shall  redetermine  the  same.   After such hearing, the division of tax appeals shall give notice of the   determination  of  the administrative law judge to the person liable for   the tax and to the commissioner. Such determination may be  reviewed  by   the  tax  appeals tribunal as provided in article forty of this chapter.   The decision of the tax appeals tribunal may be reviewed as provided  in   section  two thousand sixteen of this chapter. The proceeding may not be   commenced unless the amount of any  tax  sought  to  be  reviewed,  with   penalties  and  interest  thereon, if any, shall be first deposited with   the commissioner and an undertaking filed with him, in such  amount  and   with  such  sureties as a justice of the supreme court shall approve, to   the effect that, if such proceeding be dismissed or the decision of  the   tax  appeals  tribunal  confirmed, the petitioner will pay all costs and   charges which may accrue in the prosecution of the  proceeding,  or,  at   the  option  of  the  petitioner,  such  undertaking  may  be  in  a sum   sufficient to cover the tax,  penalties,  interest,  costs  and  charges   aforesaid,  in  which  event the petitioner shall not be required to pay   such tax, penalties  and  interest  as  a  condition  precedent  to  the   commencement of the proceeding.2.  The  remedy provided by subdivision one of this section for review   of a decision of the tax appeals tribunal shall be the exclusive  remedy   available  to judicially determine the liability of any person for taxes   under this article.3. Any notice authorized or required under this article may  be  given   by mailing the same to the person for whom it is intended, in a postpaid   envelope,  addressed  to  such person at the address given by him in the   application for a certificate of registration  or  in  the  last  return   filed  by  him  under  this article, or, if no application or return has   been filed then to such address as may be  obtainable.  The  mailing  of   such  notice shall be presumptive evidence of the receipt of same by the   person to whom addressed.  Any  period  of  time,  which  is  determined   according  to  the  provisions of this article, for the giving of notice   shall commence to run from the date of mailing of such notice.