New York Tax Law Part 4 - PROCEDURE AND ADMINISTRATION

• 990 - Applicability of Other Tax Law Provisions.
  (a) General. Except as otherwise provided in this article, all of the provisions of sections six hundred eighty-one through six hundred eighty-eight and six hundred...
• 991 - Interest Accrual Relief for Additional Tax Attributable to Newly-Discovered Abandoned Property.
  991. Interest accrual relief for additional tax attributable to newly-discovered abandoned property. Notwithstanding any other provision of law, in computing the interest due on an...
• 992 - Addition to Tax in the Case of Valuation Understatement.
  In the case of any underpayment of a tax imposed by this article which is attributable to a valuation understatement, there shall be added to...
• 994 - Secrecy Requirement and Penalties for Violation.
  (a) Secrecy requirements. (1) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of...
• 997 - Extensions of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Businesses.
  The provisions of section 6166 of the internal revenue code shall apply to this section to the same extent as if such section of such...
• 998 - Petition to the Surrogate's Court and Appeal.
  (a) General. A taxpayer shall have the right to protest a notice of deficiency or a notice of disallowance of a claim for refund issued...
• 999 - Deposit and Disposition of Revenue.
  All taxes, interest, penalties and fees collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the...
• 999-a - Appendix to Article Twenty-Six.
  The following provisions of the United States Internal Revenue Code of 1986, with all amendments enacted on or before January first, two thousand fourteen, shall...

Last modified: February 3, 2019