N.Y. Tax Law § 1082: Assessment

§ 1082. Assessment.---(a) Assessment date.--- (1) 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 or clerical error,

shall be deemed to be assessed on the date of filing of the return

(including any amended return showing an increase of tax). If a notice

of deficiency has been mailed, the amount of the deficiency shall be

deemed to be assessed on the date specified in subsection (b) of section

one thousand eighty-one if no petition to the division of tax appeals is

filed, or if a petition is filed, then upon the date when a

determination or decision rendered in the division of tax appeals

establishing the amount of the deficiency becomes final.

(2) If a report or an amended return filed pursuant to subdivision

three of section two hundred eleven or section two hundred nineteen-bb

or two hundred nineteen-zz concedes the accuracy of a federal change or

correction or renegotiation, or computation or recomputation of tax, any

deficiency in tax under article nine-a, nine-b or nine-c 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 one thousand eighty-three. If a notice of

additional tax due, as prescribed in subsection (e) of section one

thousand eighty-one, has been mailed, the amount of the deficiency shall

be deemed to be assessed on the date specified in such subsection unless

within thirty days after the mailing of such notice a report of the

federal change or correction or renegotiation or computation or

recomputation of tax, or an amended return, where such return was

required by subdivision three of section two hundred eleven or by

section two hundred nineteen-bb or by section two hundred nineteen-zz,

is filed accompanied by a statement showing wherein such federal

determination and such notice of additional tax due are erroneous.

(3) If the taxpayer files the report required under paragraph (2) of

subdivision (e) of section fifteen hundred fifteen of this chapter

within the time prescribed by such paragraph, in respect of a final

determination of a refund or credit of retaliatory taxes or other

charges, the amount of the refund or credit of such taxes or charges

paid for which the taxpayer has been allowed a credit pursuant to

subdivision (c) of section fifteen hundred eleven of this chapter and in

respect to which the taxpayer filed such report shall be deemed assessed

on the date of filing such report; if the taxpayer fails to file such a

required report within the time prescribed, such amount shall be deemed

assessed on the last date prescribed for filing of such report; either

such assessment shall be timely notwithstanding section one thousand

eighty-three.

(4) Any amount paid as a tax or in respect of a tax, other than

amounts paid as estimated 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 article nine, nine-a, nine-b or nine-c (including

interest, additions to tax and assessable penalties) is not otherwise

provided for, the tax commission may establish the same by regulations.

(c) Estimated tax.---No unpaid amount of estimated tax under article

nine-a, nine-b or nine-c shall be assessed.

(d) Supplemental assessment.--- The tax commission may, at any time

within the period prescribed for assessment, make a supplemental

assessment, subject to the provisions of section one thousand eighty-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 one thousand ninety-four.