2023 New York Laws › GCT - General City › Article 2-D - City Personal Income Tax on Residents › 25-A-63 - Limitations on Assessment.

§ 63. Limitations  on  assessment.--(a)  General.--Except as otherwise
provided in this section, any tax under this local law shall be assessed
within three years after the return  was  filed  (whether  or  not  such
return was filed on or after the date prescribed).
(b) Time return deemed filed.--(1) Early return.--For purposes of this
section a return of income tax, except withholding tax, filed before the
last day prescribed by law or by regulations promulgated pursuant to law
for the filing thereof, shall be deemed to be filed on such last day.
(2)  Return  of  withholding  tax.--For purposes of this section, if a
return of withholding tax  for  any  period  ending  with  or  within  a
calendar year is filed before April fifteenth of the succeeding calendar
year, such return shall be deemed to be filed on April fifteenth of such
succeeding calendar year.
(c)  Exceptions.--(1) Assessment at any time.--The tax may be assessed
at any time if--
(A) no return is filed,
(B) a false or fraudulent return is filed with intent to evade tax, or
(C) the taxpayer fails to  comply  with  section  thirty-nine  in  not
reporting  a  change or correction increasing his federal taxable income
as reported on his federal income tax return,  or  the  execution  of  a
notice  of waiver and the changes or corrections on which it is based or
in not reporting a change or correction which is  treated  in  the  same
manner as if it were a deficiency for federal income tax purposes, or in
not filing an amended return.
(2)  Extension by agreement.--Where, before the expiration of the time
prescribed  in  this  section  for  the  assessment  of  tax,  both  the
administrator  and  the  taxpayer  have  consented  in  writing  to  its
assessment after such time, the tax 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.
(3)  Report  of  changed or corrected federal income.--If the taxpayer
shall, pursuant to section thirty-nine, report a change or correction or
file an amended return increasing his federal taxable income or report a
change or correction which is treated in the same manner as if it were a
deficiency for federal income  tax  purposes,  the  assessment  (if  not
deemed  to  have  been  made  upon  the  filing of the report or amended
return) may be made at any time within two years after  such  report  or
amended return was filed. The amount of such assessment of tax shall not
exceed  the  amount  of  the  increase  in city tax attributable to such
federal change or correction. The provisions of this paragraph shall not
affect the time within which or the amount for which an  assessment  may
otherwise be made.
(4)  Deficiency  attributable  to  net operating loss carryback.--If a
deficiency is attributable to the application to the taxpayer of  a  net
operating  loss  carryback,  it  may  be  assessed  at  any  time that a
deficiency for the taxable year of the loss may be assessed.
(5) Recovery  of  erroneous  refund.--An  erroneous  refund  shall  be
considered an underpayment of tax on the date made, and an assessment of
a  deficiency arising out of an erroneous refund may be made at any time
within two years  from  the  making  of  the  refund,  except  that  the
assessment  may  be made within five years from the making of the refund
if it appears that any part of  the  refund  was  induced  by  fraud  or
misrepresentation of a material fact.
(6)  Request  for  prompt  assessment.--If  a return is required for a
decedent or for his estate during the period of administration, the  tax
shall  be assessed within eighteen months after written request therefor
(made after the return is filed) by the executor, administrator or other

person representing the estate of such decedent, but not more than three
years after the return was filed, except as otherwise provided  in  this
subdivision and subdivision (d).
(7)  Report  on  use  of  certain  property.--Under  the circumstances
described in paragraph two of subdivision (g) of section twelve, the tax
may be assessed  within  three  years  after  the  filing  of  a  return
reporting  that  property has been used for purposes other than research
and development to a greater extent than originally reported.
(8)   Report   concerning   waste   treatment   facility.--Under   the
circumstances  described  in paragraph (3) of subdivision (h) of section
twelve, the tax may be assessed within three years after the  filing  of
the return containing the information required by such paragraph.
(d) Omission of income on return.--The tax may be assessed at any time
within six years after the return was filed if--
(1)  an individual omits from his city adjusted gross income an amount
properly includible therein which is in excess of twenty-five  percentum
of the amount of city adjusted gross income stated in the return, or
(2)  an  estate  or trust omits income from its return in an amount in
excess of twenty-five percentum of its income determined as if  it  were
an  individual  computing  his  city adjusted gross income under section
twelve.
For purposes of this subdivision there shall not be taken into account
any amount which is omitted in the return if such amount is disclosed in
the return, or in a statement  attached  to  the  return,  in  a  manner
adequate  to  apprise the administrator of the nature and amount of such
item.
(e) Suspension of running of period of limitation.--The running of the
period of limitations on assessment or collection of tax or other amount
(or of a transferee's liability) shall, after the mailing of a notice of
deficiency, be suspended for the period during which  the  administrator
is prohibited under subdivision (c) of section sixty-one from making the
assessment or from collecting by levy.