New York Laws
Part 2 - Tax Fraud Acts and Penalties
1809 - Corporate Taxes; Repeated Failure to File.

(b) In any prosecution for a violation of subdivision (a) of this
section, it shall be a defense that the defendant had no unpaid tax
liability for any of the three consecutive taxable years.
(c) As used in this section, the terms "return" and "report" shall
mean a return or report required under section one hundred ninety-two,
two hundred eleven, two hundred ninety-four, fifteen hundred fifteen or
fifteen hundred fifty-four of this chapter. It shall not include any
return or report referred to in section one hundred ninety-seven-a, two
hundred thirteen-a, or fifteen hundred thirteen of this chapter.

Structure New York Laws