New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-62 - Assessment.

(b) Other assessment powers.--If the mode or time for the assessment
of any tax under this local law (including interest, additions to tax
and assessable penalties) is not otherwise provided for, the
administrator may establish the same by regulations.
(c) Estimated income tax.--No unpaid amount of estimated tax under
section thirty-six shall be assessed.
(d) Supplemental assessment.--The administrator may, at any time
within the period prescribed for assessment, make a supplemental
assessment, subject to the provisions of section sixty-one where
applicable, whenever it is ascertained that any assessment is imperfect
or incomplete in any material respect.
(e) Cross reference.--For assessment in case of jeopardy, see section
seventy-four.

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