New York Tax Law Article 27 - CORPORATE TAX PROCEDURE AND ADMINISTRATION

• 1080 - Application of Article.
  1080. Application of article.--- (a) General.--- The provisions of this article shall apply to the administration of and the procedures with respect to the taxes...
• 1081 - Notice of Deficiency.
  1081. Notice of deficiency.-- (a) General.-- If upon examination of a taxpayer's return under article nine, nine-a, nine-b or nine-c, the tax commission determines that...
• 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...
• 1083 - Limitations on Assessment.
  1083. Limitations on assessment.--- (a) General.--- Except as otherwise provided in this section, any tax under article nine, nine-a, nine-b or nine-c shall be assessed...
• 1084 - Interest on Underpayment.
  1084. Interest on underpayment.---(a) General.--If any amount of tax is not paid on or before the last date prescribed in article nine or nine-a of...
• 1085 - Additions to Tax and Civil Penalties.
  1085. Additions to tax and civil penalties.---(a) (1) Failure to file return.---(A) In case of failure to file a return under article nine, nine-a, nine-b...
• 1086 - Overpayment.
  1086. Overpayment.--- (a) General.--The commissioner of taxation and finance, within the applicable period of limitations, may credit an overpayment of tax and interest on such...
• 1087 - Limitations on Credit or Refund.
  1087. Limitations on credit or refund.--(a) General.--Claim for credit or refund of an overpayment of tax under article nine or nine-A shall be filed by...
• 1088 - Interest on Overpayment.
  1088. Interest on overpayment.--(a) General.--Notwithstanding the provisions of section sixteen of the state finance law, interest shall be allowed and paid as follows at the...
• 1089 - Petition to Tax Commission.
  1089. Petition to tax commission.--(a) General.--The form of a petition to the tax commission, and further proceedings before the tax commission in any case initiated...
• 1090 - Review of Tax Commission Decision.
  1090. Review of tax commission decision.---(a) General.--- A decision of the tax appeals tribunal shall be subject to judicial review in the manner provided for...
• 1091 - Mailing Rules; Holidays; Miscellaneous.
  1091. Mailing rules; holidays; miscellaneous.--(a) Timely mailing.--(1) If any return, declaration of estimated tax, claim, statement, notice, petition, or other document required to be filed,...
• 1092 - Collection, Levy and Liens.
  1092. Collection, levy and liens.---(a) Collection procedures.---The taxes imposed by articles nine, nine-a, nine-b or nine-c shall be collected by the tax commission, and it...
• 1093 - Transferees.
  1093. Transferees.---(a) General.---The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or...
• 1094 - Jeopardy Assessment.
  1094. Jeopardy assessment.---(a) Authority for making.---If the tax commission believes that the assessment or collection of a deficiency will be jeopardized by delay, it shall,...
• 1095 - Criminal Penalties; Cross-Reference.
  1095. Criminal penalties; cross-reference.--For criminal penalties, see article thirty-seven of this chapter.
• 1096 - General Powers of Tax Commission.
  1096. General powers of tax commission.---(a) General.---The tax commission shall administer and enforce the tax imposed by article nine, nine-a, nine-b and nine-c, and it...
• 1097 - Disposition of Revenue.
  1097. Disposition of revenue.---All revenue collected or received by the tax commission under this article shall be deposited and disposed of in accordance with the...

Last modified: February 3, 2019