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.
Last modified: February 3, 2019