New York Tax Law Part 6 - PROCEDURE AND ADMINISTRATION

• 681 - Notice of Deficiency.
  681. Notice of deficiency.--(a) General.--If upon examination of a taxpayer's return under this article the tax commission determines that there is a deficiency of income...
• 682 - Assessment.
  682. Assessment.-- (a) Assessment date.--The amount of tax which a return shows to be due, or the amount of tax which a return would have...
• 683 - Limitations on Assessment.
  683. Limitations on assessment.--(a) General.--Except as otherwise provided in this section, any tax under this article shall be assessed within three years after the return...
• 684 - Interest on Underpayment.
  684. Interest on underpayment.-- (a) General.--If any amount of income tax is not paid on or before the last date prescribed in this article for...
• 685 - Additions to Tax and Civil Penalties.
  685. Additions to tax and civil penalties.--(a) (1) Failure to file tax return.-- (A) In case of failure to file a tax return under this...
• 686 - Overpayment.
  686. Overpayment.-- (a) General.-- The commissioner of taxation and finance, within the applicable period of limitations, may credit an overpayment of income tax and interest...
• 687 - Limitations on Credit or Refund.
  687. Limitations on credit or refund.-- (a) General.-- Claim for credit or refund of an overpayment of income tax shall be filed by the taxpayer...
• 688 - Interest on Overpayment.
  688. 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...
• 689 - Petition to Tax Commission.
  689. 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...
• 690 - Review of Tax Commission Decision.
  690. 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 by...
• 691 - Mailing Rules; Holidays; Miscellaneous.
  691. Mailing rules; holidays; miscellaneous.--(a) Timely mailing.--(1) If any return, claim, statement, notice, petition, or other document required to be filed, or any payment required...
• 692 - Collection, Levy and Liens.
  692. Collection, levy and liens.--(a) Collection procedures.--The taxes imposed by this article shall be collected by the tax commission, and it may establish the mode...
• 693 - Transferees.
  693. 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...
• 694 - Jeopardy Assessment.
  694. 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,...
• 695 - Criminal Penalties; Cross-Reference.
  695. Criminal penalties; cross-reference.--For criminal penalties, see article thirty-seven of this chapter.
• 696 - Income Taxes of Members of Armed Forces, Astronauts, and Victims of Certain Terrorist Attacks.
  696. Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks.--(a) Time to be disregarded.--In the case of an individual serving...
• 697 - General Powers of Tax Commission.
  697. General powers of tax commission.--(a) General.--The tax commission shall administer and enforce the tax imposed by this article and it is authorized to make...
• 698 - Deposit and Disposition of Revenue.
  All taxes, interest and penalties collected or received by the commissioner under this article shall be deposited and disposed of pursuant to the provisions of...
• 699 - Transition Provisions.
  For purposes of implementation of changes in tax rate and in amounts of taxable income subject to each rate applicable to any taxable year (whether...

Last modified: February 3, 2019