2006 New York Code - Determination Of Tax.

 
    §  430. Determination of tax. If a distributor, noncommercial importer
  or other person files a return under this article, but  such  return  is
  incorrect  or  insufficient,  the  commissioner  of taxation and finance
  shall determine the amount of tax due at any  time  within  three  years
  after  the  return was filed (whether or not such return was filed on or
  after the due date), and give written notice of  such  determination  to
  the  distributor, noncommercial importer or other person, except that if
  such distributor has not registered as  required  by  this  article,  or
  fails  to  file a return or files a willfully false or fraudulent return
  with intent to evade the tax, such determination  may  be  made  at  any
  time.   Notwithstanding any of the foregoing provisions of this section,
  where, before the expiration of the time prescribed in this section  for
  the  determination of tax, both the commissioner of taxation and finance
  and the taxpayer have consented in writing to  its  determination  after
  such time, the tax may be determined at any time prior to the expiration
  of  the period agreed upon. The period so agreed upon may be extended by
  subsequent agreements in writing  made  before  the  expiration  of  the
  period  previously  agreed upon. Any determination made pursuant to this
  section  shall  finally  and  irrevocably  fix  the   tax   unless   the
  distributor,  noncommercial  importer or other person against whom it is
  assessed shall, within ninety days after the giving of  notice  of  such
  determination,  petition  the  division of tax appeals for a hearing, or
  unless the commissioner of taxation and finance of his own motion, shall
  redetermine the same. After such hearing, the division  of  tax  appeals
  shall  give  notice of the determination of the administrative law judge
  to the distributor, noncommercial importer or other  person  liable  for
  the   tax  and  to  the  commissioner  of  taxation  and  finance.  Such
  determination may be reviewed by the tax appeals tribunal as provided in
  article forty of this chapter. The decision of the tax appeals  tribunal
  may  be  reviewed  as  provided  in section two thousand sixteen of this
  chapter, but the proceeding may not be commenced unless  the  amount  of
  tax  stated  or referred to in the decision, with penalties and interest
  thereon, if any, shall have been first deposited with  the  commissioner
  of  taxation  and  finance,  and  an undertaking filed with him, in such
  amount and with such sureties as a justice of the  supreme  court  shall
  approve,  to  the  effect  that  if  such proceeding be dismissed or the
  decision confirmed, the petitioner will pay all costs and charges  which
  may  accrue  against him in the prosecution of the proceeding, or at the
  option of the petitioner such undertaking may be in a sum sufficient  to
  cover  the  tax,  penalties,  interest,  costs and charges aforesaid, in
  which event the petitioner shall  not  be  required  to  pay  such  tax,
  penalties  and  interest  as  a  condition  precedent  to commencing the
  proceeding.
    The remedy provided by this section for review of a  decision  of  the
  tax  appeals  tribunal  shall  be  the exclusive remedy available to any
  taxpayer to judicially determine the  liability  of  such  taxpayer  for
  taxes under this article.