2023 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.