New York Laws
Article 22 - Personal Income Tax
Part 6 - Procedure and Administration

681 - Notice of Deficiency. - (b) Notice of deficiency as assessment.--After ninety days from the...

682 - Assessment. - (b) Other assessment powers.--If the mode or time for the...

683 - Limitations on Assessment. - (b) Time return deemed filed.-- (1) Early return.--For purposes of...

684 - Interest on Underpayment. - (b) Exception as to estimated tax.--This section shall not apply...

685 - Additions to Tax and Civil Penalties. - (A) In case of failure to file a tax return...

686 - Overpayment. - (b) Excessive withholding.--If the amount allowable as a credit for...

687 - Limitations on Credit or Refund. - (b) Extension of time by agreement.--If an agreement under the...

688 - Interest on Overpayment. - (1) from the date of the overpayment to the due...

689 - Petition to Tax Commission. - (b) Petition for redetermination of a deficiency.--Within ninety days, or...

690 - Review of Tax Commission Decision. - (b) Judicial review exclusive remedy of taxpayer.--The review of a...

691 - Mailing Rules; Holidays; Miscellaneous. - (2)(A) Any reference in paragraph one of this subsection to...

692 - Collection, Levy and Liens. - (b) Notice and demand for tax.--The tax commission shall as...

693 - Transferees. - (b) Exceptions.-- (1) If before the expiration of the period...

694 - Jeopardy Assessment. - (b) Notice of deficiency.--If the jeopardy assessment is made before...

695 - Criminal Penalties; Cross-Reference. - § 695. Criminal penalties; cross-reference.--For criminal penalties, see article thirty-seven...

696 - Income Taxes of Members of Armed Forces, Astronauts, and Victims of Certain Terrorist Attacks. - (1) Whether any of the following acts was performed within...

697 - General Powers of Tax Commission. - (b) Examination of books and witnesses.--(1) The tax commission for...

698 - Deposit and Disposition of Revenue. - § 698. Deposit and disposition of revenue. All taxes, interest...

699 - Transition Provisions. - (1) Taxable years beginning in nineteen hundred ninety-six. Paragraph two...