NY Tax L § 430 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 430 - Determination of Tax.

§  430. Determination of tax. If a distributor, noncommercial importer   or other person files a return under this article, but  such  return  is   incorrect  or  insufficient,  the  commissioner  of taxation and finance   shall determine the amount of tax due at any  time  within  three  years   after  the  return was filed (whether or not such return was filed on or   after the due date), and give written notice of  such  determination  to   the  distributor, noncommercial importer or other person, except that if   such distributor has not registered as  required  by  this  article,  or   fails  to  file a return or files 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 of taxation and finance   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. Any determination made pursuant to this   section  shall  finally  and  irrevocably  fix  the   tax   unless   the   distributor,  noncommercial  importer or other 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 taxation and finance 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 distributor, noncommercial importer or other  person  liable  for   the   tax  and  to  the  commissioner  of  taxation  and  finance.  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, but the proceeding may not be commenced unless  the  amount  of   tax  stated  or referred to in the decision, with penalties and interest   thereon, if any, shall have been first deposited with  the  commissioner   of  taxation  and  finance,  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 confirmed, the petitioner will pay all costs and charges  which   may  accrue  against him 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 commencing the   proceeding.The remedy provided by this section for review of a  decision  of  the   tax  appeals  tribunal  shall  be  the exclusive remedy available to any   taxpayer to judicially determine the  liability  of  such  taxpayer  for   taxes under this article.