N.Y. Labor Law § 576: 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, except as provided in

subdivision three of this section.

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 liability for and amount of contributions after

contest. If an employer contests a determination of liability for

contributions, a determination of liability for and the amount of

contributions due for the contested period and subsequent periods 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.