New York Laws
TAX - Tax
Article 27 - Corporate Tax Procedure and Administration

1080 - Application of Article. - (b) Definitions.--- As used in this article, where not otherwise...

1081 - Notice of Deficiency. - (b) Notice of deficiency as assessment.--After ninety days from the...

1082 - Assessment. - (2) If a report or an amended return filed pursuant...

1083 - Limitations on Assessment. - (b) Time return deemed filed.---For purposes of this section, a...

1084 - Interest on Underpayment. - (b) Exception as to estimated tax.---This section shall not apply...

1085 - Additions to Tax and Civil Penalties. - (B) In the case of a failure to file a...

1086 - Overpayment. - (b) Credits against estimated tax.---The commissioner may prescribe regulations providing...

1087 - Limitations on Credit or Refund. - (b) Extension of time by agreement.--If an agreement under the...

1088 - Interest on Overpayment. - (1) from the date of the overpayment to the due...

1089 - Petition to Tax Commission. - (b) Petition for redetermination of a deficiency.---Within ninety days, or...

1090 - Review of Tax Commission Decision. - (b) Judicial review exclusive remedy of taxpayer.---The review of a...

1091 - Mailing Rules; Holidays; Miscellaneous. - (2)(A) Any reference in paragraph one of this subsection to...

1092 - Collection, Levy and Liens. - (b) Notice and demand for tax.---The tax commission shall as...

1093 - Transferees. - (b) Exceptions.--- (1) If before the expiration of the period...

1094 - Jeopardy Assessment. - (b) Notice of deficiency.---If the jeopardy assessment is made before...

1095 - Criminal Penalties; Cross-Reference. - § 1095. Criminal penalties; cross-reference.--For criminal penalties, see article thirty-seven...

1096 - General Powers of Tax Commission. - (b) Examination of books and witnesses.---(1) The tax commission for...

1097 - Disposition of Revenue. - § 1097. Disposition of revenue.---All revenue collected or received by...