2006 New York Code - Notices And Limitations Of Time.

 
    §  11-2030  Notices and limitations of time. (a) Any notice authorized
  or required under the provisions of this  subchapter  may  be  given  by
  mailing  the  same  to  the person for whom it is intended in a postpaid
  envelope addressed to such person at  the  address  given  in  the  last
  return filed by him or her pursuant to the provisions of this subchapter
  or in any application made by him or her or, if no return has been filed
  or  application  made,  then  to  such address as may be obtainable. The
  mailing of such notice shall be presumptive evidence of the  receipt  of
  the  same  by  the person to whom addressed. Any period of time which is
  determined according to the provisions of this subchapter by the  giving
  of notice shall commence to run from the date of mailing of such notice.
    (b)  The  provisions  of the civil practice law and rules or any other
  law relative to limitations of time  for  the  enforcement  of  a  civil
  remedy shall not apply to any proceeding or action taken by the state or
  the  tax  commission to levy, appraise, assess, determine or enforce the
  collection of any tax or penalty provided by this  subchapter.  However,
  except  in the case of a wilfully false or fraudulent return with intent
  to evade the tax, no assessment of additional tax shall  be  made  after
  the expiration of more than three years from the date of the filing of a
  return;  provided,  however,  that  where  no  return  has been filed as
  provided by law the tax may be assessed at any  time.  For  purposes  of
  this  subdivision,  a return filed before the last day prescribed by law
  or regulation for the filing thereof or  before  the  last  day  of  any
  extension  of time for the filing thereof shall be deemed to be filed on
  such last day. Notwithstanding any other provision of  this  subchapter,
  if  the time to assess additional tax would otherwise have expired on or
  before December nineteenth, nineteen hundred  sixty-nine,  the  time  to
  assess  such additional tax is hereby extended to and including December
  twentieth, nineteen hundred sixty-nine, except that it  may  be  further
  extended  by  a taxpayer's consent in writing as provided in subdivision
  (c) hereof.
    (c) Where, before the expiration of the period prescribed  herein  for
  the assessment of an additional tax, a taxpayer has consented in writing
  that  such  period be extended the amount of such additional tax due may
  be determined at any time within such extended  period.  The  period  so
  extended  may be further extended by subsequent consents in writing made
  before the  expiration  of  the  extended  period.  If  a  taxpayer  has
  consented  in writing to the extension of the period for assessment, the
  period for filing an  application  for  credit  or  refund  pursuant  to
  section  11-2022 of this part shall not expire prior to six months after
  the expiration of the period within which  an  assessment  may  be  made
  pursuant  to the consent to extend the time for assessment of additional
  tax.