State Codes and Statutes

Statutes > New-york > Tax > Article-12 > 279-a

§  279-a.  Determination  of  tax.  If any person fails to pay any tax  required by this article, the commissioner of taxation and finance shall  determine the amount of tax due at any time within five years after  the  tax  became  payable and shall give written notice of such determination  to the person or persons liable therefor.   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 of taxation and finance 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. Such a determination shall finally and  irrevocably  fix  the  tax  unless  the  person against whom it is assessed shall within thirty days  after the mailing of notice of such determination petition the  division  of  tax  appeals  for  a hearing. After such hearing the division of tax  appeals  shall  give  written  notice  of  the  determination   of   the  administrative law judge to the person against whom the tax was assessed  and  to the commissioner of taxation and finance. 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  but  the  proceeding  may  not be commenced unless the amount of tax stated in the  determination with penalties thereon, if  any,  shall  have  first  been  deposited   with  the  commissioner  of  taxation  and  finance  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 the  proceeding be dismissed or the determination  confirmed  the  petitioner  will  pay  all  costs  and  charges  which may accrue against him 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,  costs and charges aforesaid in which event the petitioner shall  not  be  required  to  pay such tax and penalties as a condition precedent to the  commencement of the proceeding. The remedy provided by this section  for  a  review  of  the  decision  of  the  tax appeals tribunal shall be the  exclusive remedy available to judicially  determine  the  liability  for  taxes under this article.

State Codes and Statutes

Statutes > New-york > Tax > Article-12 > 279-a

§  279-a.  Determination  of  tax.  If any person fails to pay any tax  required by this article, the commissioner of taxation and finance shall  determine the amount of tax due at any time within five years after  the  tax  became  payable and shall give written notice of such determination  to the person or persons liable therefor.   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 of taxation and finance 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. Such a determination shall finally and  irrevocably  fix  the  tax  unless  the  person against whom it is assessed shall within thirty days  after the mailing of notice of such determination petition the  division  of  tax  appeals  for  a hearing. After such hearing the division of tax  appeals  shall  give  written  notice  of  the  determination   of   the  administrative law judge to the person against whom the tax was assessed  and  to the commissioner of taxation and finance. 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  but  the  proceeding  may  not be commenced unless the amount of tax stated in the  determination with penalties thereon, if  any,  shall  have  first  been  deposited   with  the  commissioner  of  taxation  and  finance  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 the  proceeding be dismissed or the determination  confirmed  the  petitioner  will  pay  all  costs  and  charges  which may accrue against him 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,  costs and charges aforesaid in which event the petitioner shall  not  be  required  to  pay such tax and penalties as a condition precedent to the  commencement of the proceeding. The remedy provided by this section  for  a  review  of  the  decision  of  the  tax appeals tribunal shall be the  exclusive remedy available to judicially  determine  the  liability  for  taxes under this article.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-12 > 279-a

§  279-a.  Determination  of  tax.  If any person fails to pay any tax  required by this article, the commissioner of taxation and finance shall  determine the amount of tax due at any time within five years after  the  tax  became  payable and shall give written notice of such determination  to the person or persons liable therefor.   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 of taxation and finance 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. Such a determination shall finally and  irrevocably  fix  the  tax  unless  the  person against whom it is assessed shall within thirty days  after the mailing of notice of such determination petition the  division  of  tax  appeals  for  a hearing. After such hearing the division of tax  appeals  shall  give  written  notice  of  the  determination   of   the  administrative law judge to the person against whom the tax was assessed  and  to the commissioner of taxation and finance. 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  but  the  proceeding  may  not be commenced unless the amount of tax stated in the  determination with penalties thereon, if  any,  shall  have  first  been  deposited   with  the  commissioner  of  taxation  and  finance  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 the  proceeding be dismissed or the determination  confirmed  the  petitioner  will  pay  all  costs  and  charges  which may accrue against him 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,  costs and charges aforesaid in which event the petitioner shall  not  be  required  to  pay such tax and penalties as a condition precedent to the  commencement of the proceeding. The remedy provided by this section  for  a  review  of  the  decision  of  the  tax appeals tribunal shall be the  exclusive remedy available to judicially  determine  the  liability  for  taxes under this article.