2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-73 - Transferees.

§ 73. Transferees.--(a)  General.--The liability, at law or in equity,
of a transferee of property of a taxpayer for any tax, additions to tax,
penalty or interest due to the city  under  this  local  law,  shall  be
assessed, paid, and collected in the same manner and subject to the same
provisions  and  limitations  as  in  the  case  of the tax to which the
liability relates, except that the period of limitations for  assessment
against the transferee shall be extended by one year for each successive
transfer,  in  order,  from  the  original  taxpayer  to  the transferee
involved, but not by more than three years in the  aggregate.  The  term
"transferee" includes donee, heir, legatee, devisee and distributee.
(b)  Exceptions.--(1)  If  before  the  expiration  of  the  period of
limitations for assessment of liability of the transferee, a  claim  has
been  filed  by  the  administrator  in  any  court against the original
taxpayer or the last preceding transferee based upon  the  liability  of
the  original  taxpayer, then the period of limitation for assessment of
liability of the transferee shall in no event expire prior to  one  year
after  such  claim  has  been  finally  allowed, disallowed or otherwise
disposed of.
(2) If, before the expiration of the time  prescribed  in  subdivision
(a)  or  the immediately preceding paragraph of this subdivision for the
assessment of the liability, the administrator and the  transferee  have
both  consented  in  writing  to  its  assessment  after  such time, the
liability may be assessed 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. For the purpose of determining the period
of  limitation  on credit or refund to the transferee of overpayments of
tax made  by  such  transferee  or  overpayments  of  tax  made  by  the
transferor  as  to  which  transferee  is  legally entitled to credit or
refund, such agreement and any extension  thereof  shall  be  deemed  an
agreement  and  extension  thereof  referred  to  in  subdivision (b) of
section sixty-seven. If the agreement is executed after  the  expiration
of  the  period  of  limitation  for  assessment  against  the  original
taxpayer, then in applying the  limitations  under  subdivision  (b)  of
section  sixty-seven  on the amount of the credit or refund, the periods
specified in subdivision (a) of section sixty-seven shall  be  increased
by  the  period  from  the  date  of  such expiration to the date of the
agreement.
(c) Deceased transferor.-- If any person is deceased,  the  period  of
limitation  for assessment against him shall be the period that would be
in effect if he had lived.
(d)   Evidence.--Notwithstanding    the    provisions    of    section
seventy-eight,  the administrator shall use his powers to make available
to the  transferee  evidence  necessary  to  enable  the  transferee  to
determine  the  liability  of the original taxpayer and of any preceding
transferees, but without undue hardship  to  the  original  taxpayer  or
preceding  transferee.    See  subdivision (e) of section sixty-nine for
rule as to burden of proof.