N.Y. Tax Law § 1420: Limitations of time

§ 1420. Limitations of time. (a) The provisions of the civil practice

law and rules or any other law relative to limitations of time for the

enforcement of a civil remedy shall not apply to any proceeding or

action taken by the state or the commissioner of taxation and finance to

levy, appraise, assess, determine or enforce the collection of any tax

or penalty provided by this article. No assessment of additional tax

shall be made after the expiration of more than three years from the

date of the filing of a return; provided, however, that where no return

has been filed as provided by law or in the case of a willfully false or

fraudulent return, the tax may be assessed at any time.

(b) Where, before the expiration of the period prescribed herein for

the assessment of additional tax, a taxpayer has consented in writing

that such period be extended, the amount of such additional tax due may

be determined at any time within such extended period. The period so

extended may be further extended by subsequent consents in writing made

before the expiration of the extended period. If a taxpayer has

consented in writing to the extension of the period for assessment, the

period for filing an application for a refund pursuant to section

fourteen hundred twelve shall not expire prior to six months after the

expiration of the period within which an assessment may be made pursuant

to the consent to extend the time for assessment of additional tax.