New York Laws
Part 6 - Procedure and Administration
682 - Assessment.

(b) Other assessment powers.--If the mode or time for the assessment
of any tax under this article (including interest, additions to tax and
assessable penalties) is not otherwise provided for, the tax commission
may establish the same by regulations.
(c) Estimated income tax.--No unpaid amount of estimated tax shall be
assessed.
(d) Supplemental assessment.--The tax commission may, at any time
within the period prescribed for assessment, make a supplemental
assessment, subject to the provisions of section six hundred eighty-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
six hundred ninety-four.

Structure New York Laws