New York Laws
Article 31 - Real Estate Transfer Tax
1420 - Limitations of Time.

(b) Where, before the expiration of the period prescribed herein for
the assessment of additional tax, a taxpayer has consented in writing
that such period be extended, the amount of such additional tax due may
be determined at any time within such extended period. The period so
extended may be further extended by subsequent consents in writing made
before the expiration of the extended period. If a taxpayer has
consented in writing to the extension of the period for assessment, the
period for filing an application for a refund pursuant to section
fourteen hundred twelve shall not expire prior to six months after the
expiration of the period within which an assessment may be made pursuant
to the consent to extend the time for assessment of additional tax.

Structure New York Laws