2020 New York Laws
GCT - General City
Article 2-D - City Personal Income Tax on Residents
25-A-62 - Assessment.

§ 62. 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  administrator
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 sixty-one if no petition to the administrator is filed, or if  a
petition   is  filed,  then  upon  the  date  when  a  decision  of  the
administrator establishing the amount of the deficiency  becomes  final.
If  an  amended  return  or report filed pursuant to section thirty-nine
concedes the accuracy of a federal adjustment, change or correction, any
deficiency in tax under this local  law  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
sixty-three.  If  a  notice  of  additional  tax  due,  as prescribed in
subdivision (e) of section sixty-one, 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 change or correction or an amended return, where
such return was required by section thirty-nine, is filed accompanied by
a statement showing wherein such federal 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 withheld at the source or  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 local law (including interest, additions to tax
and  assessable  penalties)  is  not   otherwise   provided   for,   the
administrator may establish the same by regulations.
  (c)  Estimated  income  tax.--No  unpaid amount of estimated tax under
section thirty-six shall be assessed.
  (d) Supplemental  assessment.--The  administrator  may,  at  any  time
within  the  period  prescribed  for  assessment,  make  a  supplemental
assessment,  subject  to  the  provisions  of  section  sixty-one  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
seventy-four.