2012 New York Consolidated Laws
TAX - Tax
Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
Part 2 - (1801 - 1809) TAX FRAUD ACTS AND PENALTIES
1807 - Aggregation.
§ 1807. Aggregation. For purposes of this article, the payments due and not paid under a single article of this chapter pursuant to a common scheme or plan or due and not paid, within one year, may be charged in a single count, and the amount of underpaid tax liability incurred, within one year, may be aggregated in a single count.
Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.