2023 New York Laws › TAX - Tax › Article 27 - Corporate Tax Procedure and Administration › 1082 - Assessment.

§  1082.  Assessment.---(a)  Assessment date.--- (1) The amount of tax
which a return shows to be due, or the amount  of  tax  which  a  return
would  have  shown  to  be due but for a mathematical or clerical error,
shall be deemed to be assessed on the  date  of  filing  of  the  return
(including  any  amended return showing an increase of tax). If a notice
of deficiency has been mailed, the amount of  the  deficiency  shall  be
deemed to be assessed on the date specified in subsection (b) of section
one thousand eighty-one if no petition to the division of tax appeals is
filed,   or  if  a  petition  is  filed,  then  upon  the  date  when  a
determination or decision  rendered  in  the  division  of  tax  appeals
establishing the amount of the deficiency becomes final.
(2)  If  a  report  or an amended return filed pursuant to subdivision
three of section two hundred eleven or section two  hundred  nineteen-bb
or  two hundred nineteen-zz concedes the accuracy of a federal change or
correction or renegotiation, or computation or recomputation of tax, any
deficiency in tax under  article  nine-a,  nine-b  or  nine-c  resulting
therefrom  shall  be  deemed  to  be assessed on the date of filing such
report  or  amended  return,  and  such  assessment  shall   be   timely
notwithstanding  section  one  thousand  eighty-three.  If  a  notice of
additional tax due, as prescribed  in  subsection  (e)  of  section  one
thousand eighty-one, has been mailed, the amount of the deficiency shall
be deemed to be assessed on the date specified in such subsection unless
within  thirty  days  after  the  mailing of such notice a report of the
federal  change  or  correction  or  renegotiation  or  computation   or
recomputation  of  tax,  or  an  amended  return,  where such return was
required by subdivision three  of  section  two  hundred  eleven  or  by
section  two  hundred nineteen-bb or by section two hundred nineteen-zz,
is filed  accompanied  by  a  statement  showing  wherein  such  federal
determination and such notice of additional tax due are erroneous.
(3)  If  the taxpayer files the report required under paragraph (2) of
subdivision (e) of section  fifteen  hundred  fifteen  of  this  chapter
within  the  time  prescribed  by  such paragraph, in respect of a final
determination of a refund  or  credit  of  retaliatory  taxes  or  other
charges,  the  amount  of  the refund or credit of such taxes or charges
paid for which the taxpayer  has  been  allowed  a  credit  pursuant  to
subdivision (c) of section fifteen hundred eleven of this chapter and in
respect to which the taxpayer filed such report shall be deemed assessed
on  the date of filing such report; if the taxpayer fails to file such a
required report within the time prescribed, such amount shall be  deemed
assessed  on  the last date prescribed for filing of such report; either
such assessment shall be timely  notwithstanding  section  one  thousand
eighty-three.
(4)  Any  amount  paid  as  a  tax  or in respect of a tax, other than
amounts paid as estimated tax, shall be deemed to be assessed  upon  the
date of receipt of payment, notwithstanding any other provisions.
(b)  Other assessment powers.---If the mode or time for the assessment
of any tax under article  nine,  nine-a,  nine-b  or  nine-c  (including
interest,  additions  to  tax and assessable penalties) is not otherwise
provided for, the tax commission may establish the same by regulations.
(c) Estimated tax.---No unpaid amount of estimated tax  under  article
nine-a, nine-b or nine-c shall be assessed.
(d)  Supplemental  assessment.---  The tax commission may, at any time
within  the  period  prescribed  for  assessment,  make  a  supplemental
assessment, subject to the provisions of section one thousand eighty-one
where  applicable,  whenever  it  is  ascertained that any assessment is
imperfect or incomplete in any material respect.
(e) Cross reference.---  For  assessment  in  case  of  jeopardy,  see
section one thousand ninety-four.