2006 New York Code - Determination Of Tax.

 
    §  11-2021  Determination  of  tax.  (a)  If a return required by this
  subchapter is not filed or if  a  return  when  filed  is  incorrect  or
  insufficient,  the  amount  of  tax  due  shall be determined by the tax
  commission from such information as may be available. If necessary,  the
  tax  may be estimated on the basis of external indices, such as stock on
  hand, purchases, rental paid, number of rooms, location, scale of  rents
  or  charges,  comparable  rents,  or charges, type of accommodations and
  service,  number  of  employees  or  other  factors.  Notice   of   such
  determination  shall be given to the person liable for the collection or
  payment of the tax. Such determination shall finally and irrevocably fix
  the tax unless the person against whom it  is  assessed,  within  ninety
  days  after  giving notice of such determination, shall apply to the tax
  commission for a hearing, or unless the tax commission of its own motion
  shall redetermine the same. After such hearing the tax commission  shall
  give  notice  of its determination to the person against whom the tax is
  assessed. The determination of the tax commission  shall  be  reviewable
  for  error,  illegality  or  unconstitutionality  or  any  other  reason
  whatsoever by a proceeding under  article  seventy-eight  of  the  civil
  practice  law  and  rules if application therefor is made to the supreme
  court within four  months  after  the  giving  of  the  notice  of  such
  determination.  A  proceeding  under  article seventy-eight of the civil
  practice law and rules shall not be instituted unless the amount of  any
  tax  sought to be reviewed, with penalties and interest thereon, if any,
  shall be first deposited with the tax  commission  and  there  shall  be
  filed with the tax commission an undertaking, issued by a surety company
  authorized  to  transact  business  in  this  state  and approved by the
  superintendent  of  insurance  of  this  state  as   to   solvency   and
  responsibility,  in  such amount as a justice of the supreme court shall
  approve to the effect that if such proceeding be dismissed  or  the  tax
  confirmed the petitioner will pay all costs and charges which may accrue
  in  the prosecution of the proceeding, or at the option of the applicant
  such undertaking  filed  with  the  tax  commission  may  be  in  a  sum
  sufficient  to cover the taxes, penalties and interest thereon stated in
  such determination plus the costs and charges which may  accrue  against
  it  in  the  prosecution of the proceeding, in which event the applicant
  shall not be required to deposit such taxes, penalties and interest as a
  condition precedent to the application.
    (b) If the tax commission believes that the collection of any tax will
  be jeopardized by delay it may determine the  amount  of  such  tax  and
  assess  the  same,  together with all interest and penalties provided by
  law, against any person liable therefor prior to the filing  of  his  or
  her return and prior to the date when his or her returned is required to
  be  filed.  The amount so determined shall become due and payable to the
  tax commission by the person against whom such  jeopardy  assessment  is
  made,  as soon as notice thereof is given to him or her personally or by
  registered or certified mail. The provisions of subdivision (a) of  this
  section  shall apply to any such determination except to the extent that
  they may be inconsistent with the provisions of  this  subdivision.  The
  tax  commission  may  abate  any  jeopardy  assessment  if it finds that
  jeopardy does not exist. The collection of any jeopardy  assessment  may
  be  stayed  by  filing with the tax commission a bond issued by a surety
  company authorized to transact business in this state  and  approved  by
  the  superintendent  of  insurance  as  to  solvency and responsibility,
  conditioned upon payment of the amount assessed and interest thereon, or
  any lesser amount to which such assessment may be  reduced  by  the  tax
  commission  or  by a proceeding under article seventy-eight of the civil
  practice law and rules as provided in subdivision (a), such  payment  to
  be  made  when  the  assessment or any such reduction thereof shall have


  become final and not subject to further review. If such a bond is  filed
  and  thereafter a proceeding under article seventy-eight is commenced as
  provided in  subdivision  (a),  deposit  of  the  taxes,  penalties  and
  interest  assessed shall not be required as a condition precedent to the
  commencement of such proceeding. Where a jeopardy  assessment  is  made,
  any property seized for the collection of the tax shall not be sold: (1)
  until  expiration  of  the  time  to  apply for a hearing as provided in
  subdivision (a) of this section, and (2) if such application  is  timely
  filed,  until the expiration of four months after the tax commission has
  given notice of  its  determination  to  the  person  against  whom  the
  assessment  is made; provided, however, such property may be sold at any
  time if such person has failed to attend a hearing of which  he  or  she
  has  been duly notified, or if he or she consents to the sale, or if the
  tax  commission  determines  that  the  expenses  of  conservation   and
  maintenance  will greatly reduce the net proceeds, or if the property is
  perishable.
    (c) A person liable for collection or payment of tax (whether or not a
  determination assessing a  tax  pursuant  to  subdivision  (a)  of  this
  section has been issued) shall be entitled to have a tax due finally and
  irrevocably  fixed  prior  to  the  ninety-day  period  referred  to  in
  subdivision (a) of this section, by filing with  the  tax  commission  a
  signed  statement  in  writing, in such form as the tax commission shall
  prescribe, consenting thereto.