New York Laws
Article 31 - Real Estate Transfer Tax
1411 - Determination of Tax.

(b) A person liable for the tax imposed by this article (whether or
not a determination assessing a tax pursuant to subdivision (a) of this
section has been issued) shall be entitled to have a tax due finally and
irrevocably fixed prior to the ninety-day period referred to in
subdivision (a) of this section, by filing with the commissioner of
taxation and finance a signed statement in writing in such form as the
commissioner of taxation and finance shall prescribe, consenting
thereto.

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