2006 New York Code - Time Limitations.

 
    §   576.   Time   limitations.  1.  Determinations  of  liability  for
  contributions.  No determination of liability for contributions pursuant
  to section five hundred sixty of this article shall be  made  more  than
  three  years  after the last day of the calendar year in which the wages
  on which such liability is based were paid.
    2.  Determinations  of  amount  of  contributions.  No   determination
  pursuant  to  section  five  hundred  seventy-one of this article of the
  amount of contributions due shall be made more than  three  years  after
  the  last  day  of  the  calendar  year in which the wages on which such
  contributions are based were paid  except  as  provided  in  subdivision
  three of this section.
    3.  Determinations  of  amount  of  contributions after contest. If an
  employer contests a determination  of  liability  for  contributions,  a
  determination of the amount of contributions due may be made at any time
  prior to the latter of the following:
    (a)  three  years after the last day of the calendar year in which the
  wages on which such contributions are based were paid; or
    (b) two years after the last day of the calendar year  in  which  such
  determination   of   liability   for   contributions  became  final  and
  irrevocable.
    4. Determinations of penalties. No determination of the amount of  any
  penalty  imposed  for  the  failure  of an employer to submit reports as
  required by section five hundred seventy-five of this article  shall  be
  made more than one year after the last day of the calendar year in which
  such reports were due.
    5.  Enforcement  of payment of contributions. Payment of contributions
  due on the basis of wages reported  by  the  employer,  and  payment  of
  contributions  due  on  the  basis  of  a determination made pursuant to
  section five hundred seventy-one of this article within the  time  limit
  provided  in  subdivisions two and three of this section may be enforced
  by civil action or through warrant proceedings only if  such  action  is
  begun  or  such  warrant is filed within two years after the last day of
  the calendar year in which such report was received by the  commissioner
  or in which such determination became final and irrevocable.
    6.  Enforcement  of  payment of penalties. Payment of penalties may be
  enforced by civil action or through warrant  proceedings  only  if  such
  action is begun or such warrant is filed within two years after the last
  day of the calendar year in which the determination of the amount of the
  penalty became final and irrevocable.
    7.  Enforcement  of  payment  after extension agreement. If a deferred
  payment agreement has been entered into  by  the  employer  the  payment
  which is the subject of the agreement may be enforced by civil action or
  through  warrant  proceedings if such action is begun or such warrant is
  filed within two years after the last day of the calendar year in  which
  the final payment was due pursuant to such agreement.
    8.  Fraud.  The  provisions  of  this  section  shall not apply if the
  employer, with intent to defraud, fails to file prescribed  contribution
  reports or files false reports.
    9.  Date  of  determination.  For  the  purpose  of  this  section  no
  determination shall be deemed to have been  made  until  the  date  upon
  which  notice of such determination is mailed or delivered personally to
  the employer affected thereby.