N.Y. General City Model 772/66 § 127-a: Reporting of changes or corrections in sales and compensating use tax liability

§ 127-A. Reporting of changes or corrections in sales and compensating

use tax liability.--Where the state tax commission changes or corrects a

taxpayer's sales and compensating use tax liability with respect to the

purchase or use of items for which a sales or compensating use tax

credit against the tax imposed by this title was claimed, the taxpayer

shall report such change or correction to the commissioner of finance

within ninety days of the final determination of such change or

correction, or as required by the commissioner of finance, and shall

concede the accuracy of such determination or state wherein it is

erroneous. Any taxpayer filing an amended return or report relating to

the purchase or use of such items shall also file within ninety days

thereafter a copy of such amended return or report with the commissioner

of finance.