2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 510 - Determination of Tax.

§  510.  Determination of tax. 1. In case any return filed pursuant to
  this  article  shall  be   insufficient   or   unsatisfactory   to   the
  commissioner,  or  if no return is made for any period, the commissioner
  shall determine the amount of  tax  due  from  such  information  as  is
  available  to  the commissioner. Such determination shall be made within
  four years from the time the return was filed or, if no return was filed
  or in the case of 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  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. The commissioner shall give notice of such  determination  to  the
  person  liable  for  such  tax.  Such  determination  shall  finally and
  conclusively fix such tax, unless the 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 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 person liable for
  the tax and to the commissioner. 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. The proceeding may not be
  commenced unless the amount of any  tax  sought  to  be  reviewed,  with
  penalties  and  interest  thereon, if any, shall be first deposited with
  the commissioner 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 of  the
  tax  appeals  tribunal  confirmed, the petitioner will pay all costs and
  charges which may accrue 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  the
  commencement of the proceeding.
2.  The  remedy provided by subdivision one of this section for review
  of a decision of the tax appeals tribunal shall be the exclusive  remedy
  available  to judicially determine the liability of any person for taxes
  under this article.
3. Any notice authorized or required under this article may  be  given
  by mailing the same to the person for whom it is intended, in a postpaid
  envelope,  addressed  to  such person at the address given by him in the
  application for a certificate of registration  or  in  the  last  return
  filed  by  him  under  this article, or, if no application or return has
  been filed then to such address as may be  obtainable.  The  mailing  of
  such  notice shall be presumptive evidence of the receipt of same by the
  person to whom addressed.  Any  period  of  time,  which  is  determined
  according  to  the  provisions of this article, for the giving of notice
  shall commence to run from the date of mailing of such notice.