US Laws, Codes, Statutes & Cases

 
    §  11-522  Assessment.  (a) Assessment date. The amount of tax which a
  return shows to be due, or the amount of tax which a return  would  have
  shown  to  be  due  but  for a mathematical error, shall be deemed to be
  assessed on the date of filing of  the  return  (including  any  amended
  return  showing  an  increase  of tax). In the case of a return properly
  filed without computation of tax, the tax computed by  the  commissioner
  of  finance  shall be deemed to be assessed on the date on which payment
  is due. If a notice of deficiency has been mailed,  the  amount  of  the
  deficiency  shall  be  deemed  to  be  assessed on the date specified in
  subdivision (b) of section 11-521 of this chapter if no petition is both
  served on the commissioner of finance and filed  with  the  tax  appeals
  tribunal,  or if a petition is filed, then upon the date when a decision
  of the tax appeals tribunal establishing the amount  of  the  deficiency
  becomes  final. If an amended return or report filed pursuant to section
  11-519 of this chapter concedes the accuracy of a federal  or  New  York
  state adjustment, change or correction, any deficiency in tax under this
  chapter  resulting  therefrom shall be deemed to be assessed on the date
  of filing such report or amended return, and such  assessment  shall  be
  timely notwithstanding section 11-523 of this chapter.
    If  a  report  or  amended  return or report filed pursuant to section
  11-519.1 of this chapter concedes the accuracy  of  a  state  change  or
  correction  of  sales and compensating use tax liability, any deficiency
  in tax under this chapter resulting therefrom shall be  deemed  assessed
  on  the  date of filing such report, and such assessment shall be timely
  notwithstanding section 11-523 of this chapter.
    If a notice of additional tax due, as prescribed in subdivision (e) of
  section 11-521 of this chapter  has  been  mailed,  the  amount  of  the
  deficiency  shall be deemed to be assessed on the date specified in such
  subdivision unless within thirty days after the mailing of such notice a
  report of the federal or New York  state  change  or  correction  or  an
  amended return, where such return was required by section 11-519 of this
  chapter is filed accompanied by a statement showing wherein such federal
  or  New  York  state determination and such notice of additional tax due
  are erroneous.
    If a notice of additional tax due, as prescribed in subdivision (h) of
  section 11-521 of this chapter, has  been  mailed,  the  amount  of  the
  deficiency  shall be deemed to be assessed on the date specified in such
  subdivision unless within thirty days after the mailing of such notice a
  report of the state change or correction, or a copy of an amended return
  or report, where such copy was required  by  section  11-519.1  of  this
  chapter,  is filed accompanied by a statement showing wherein such state
  determination and such notice of additional tax due are erroneous.
    Any amount paid as a tax or in respect of a tax,  other  than  amounts
  paid  as  estimated  income tax, shall be deemed to be assessed upon the
  date of receipt of payment, notwithstanding any other provisions.
    (b) Other assessment powers. If the mode or time for the assessment of
  any tax under this chapter (including interest,  additions  to  tax  and
  assessable penalties) is not otherwise provided for, the commissioner of
  finance may establish the same by regulations.
    (c)  Estimated  income  tax.  No  unpaid amount of estimated tax under
  section one hundred sixteen shall be assessed.
    (d) Supplemental assessment. The commissioner of finance may,  at  any
  time  within  the  period prescribed for assessment, make a supplemental
  assessment, subject to the provisions of section 11-521 of this  chapter
  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
  11-534 of this chapter.