New York Tax Law Sub Part A - TAXES ADMINISTERED BY CITIES, COUNTIES AND SCHOOL DISTRICTS
1240 - Administration and Collection.
The taxes authorized under sections twelve hundred one through twelve hundred four of this article which are now imposed shall continue to be administered and...
1242 - Limitations on Assessment.
(a) Cities over one million. Except in the case of a wilfully false or fraudulent return with intent to evade the tax, no assessment of...
1243 - Judicial Review.
(a) Any final determination of the amount of any tax payable under sections twelve hundred one through twelve hundred four shall be reviewable for error,...