New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-63 - Limitations on Assessment.

(b) Time return deemed filed.--(1) Early return.--For purposes of this
section a return of income tax, except withholding tax, filed before the
last day prescribed by law or by regulations promulgated pursuant to law
for the filing thereof, shall be deemed to be filed on such last day.
(2) Return of withholding tax.--For purposes of this section, if a
return of withholding tax for any period ending with or within a
calendar year is filed before April fifteenth of the succeeding calendar
year, such return shall be deemed to be filed on April fifteenth of such
succeeding calendar year.
(c) Exceptions.--(1) Assessment at any time.--The tax may be assessed
at any time if--
(A) no return is filed,
(B) a false or fraudulent return is filed with intent to evade tax, or
(C) the taxpayer fails to comply with section thirty-nine in not
reporting a change or correction increasing his federal taxable income
as reported on his federal income tax return, or the execution of a
notice of waiver and the changes or corrections on which it is based or
in not reporting a change or correction which is treated in the same
manner as if it were a deficiency for federal income tax purposes, or in
not filing an amended return.
(2) Extension by agreement.--Where, before the expiration of the time
prescribed in this section for the assessment of tax, both the
administrator and the taxpayer have consented in writing to its
assessment after such time, the tax may be assessed at any time prior to
the expiration of the period agreed upon. The period so agreed upon may
be extended by subsequent agreements in writing made before the
expiration of the period previously agreed upon.
(3) Report of changed or corrected federal income.--If the taxpayer
shall, pursuant to section thirty-nine, report a change or correction or
file an amended return increasing his federal taxable income or report a
change or correction which is treated in the same manner as if it were a
deficiency for federal income tax purposes, the assessment (if not
deemed to have been made upon the filing of the report or amended
return) may be made at any time within two years after such report or
amended return was filed. The amount of such assessment of tax shall not
exceed the amount of the increase in city tax attributable to such
federal change or correction. The provisions of this paragraph shall not
affect the time within which or the amount for which an assessment may
otherwise be made.
(4) Deficiency attributable to net operating loss carryback.--If a
deficiency is attributable to the application to the taxpayer of a net
operating loss carryback, it may be assessed at any time that a
deficiency for the taxable year of the loss may be assessed.
(5) Recovery of erroneous refund.--An erroneous refund shall be
considered an underpayment of tax on the date made, and an assessment of
a deficiency arising out of an erroneous refund may be made at any time
within two years from the making of the refund, except that the
assessment may be made within five years from the making of the refund
if it appears that any part of the refund was induced by fraud or
misrepresentation of a material fact.
(6) Request for prompt assessment.--If a return is required for a
decedent or for his estate during the period of administration, the tax
shall be assessed within eighteen months after written request therefor
(made after the return is filed) by the executor, administrator or other

person representing the estate of such decedent, but not more than three
years after the return was filed, except as otherwise provided in this
subdivision and subdivision (d).
(7) Report on use of certain property.--Under the circumstances
described in paragraph two of subdivision (g) of section twelve, the tax
may be assessed within three years after the filing of a return
reporting that property has been used for purposes other than research
and development to a greater extent than originally reported.
(8) Report concerning waste treatment facility.--Under the
circumstances described in paragraph (3) of subdivision (h) of section
twelve, the tax may be assessed within three years after the filing of
the return containing the information required by such paragraph.
(d) Omission of income on return.--The tax may be assessed at any time
within six years after the return was filed if--
(1) an individual omits from his city adjusted gross income an amount
properly includible therein which is in excess of twenty-five percentum
of the amount of city adjusted gross income stated in the return, or
(2) an estate or trust omits income from its return in an amount in
excess of twenty-five percentum of its income determined as if it were
an individual computing his city adjusted gross income under section
twelve.
For purposes of this subdivision there shall not be taken into account
any amount which is omitted in the return if such amount is disclosed in
the return, or in a statement attached to the return, in a manner
adequate to apprise the administrator of the nature and amount of such
item.
(e) Suspension of running of period of limitation.--The running of the
period of limitations on assessment or collection of tax or other amount
(or of a transferee's liability) shall, after the mailing of a notice of
deficiency, be suspended for the period during which the administrator
is prohibited under subdivision (c) of section sixty-one from making the
assessment or from collecting by levy.

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