N.Y. Tax Law § 510: Determination of tax

§ 510. Determination of tax. 1. In case any return filed pursuant to

this article shall be insufficient or unsatisfactory to the

commissioner, or if no return is made for any period, the commissioner

shall determine the amount of tax due from such information as is

available to the commissioner. Such determination shall be made within

four years from the time the return was filed or, if no return was filed

or in the case of a willfully false or fraudulent return with intent to

evade the tax, such determination may be made at any time.

Notwithstanding any of the foregoing provisions of this section, where,

before the expiration of the time prescribed in this section for the

determination of tax, both the commissioner and the taxpayer have

consented in writing to its determination after such time, the tax may

be determined at any time prior to the expiration of the period agreed

upon. The period so agreed upon may be extended by subsequent agreements

in writing made before the expiration of the period previously agreed

upon. The commissioner shall give notice of such determination to the

person liable for such tax. Such determination shall finally and

conclusively fix such tax, unless the person against whom it is assessed

shall, within ninety days after the giving of notice of such

determination, petition the division of tax appeals for a hearing, or

unless the commissioner of his own motion shall redetermine the same.

After such hearing, the division of tax appeals shall give notice of the

determination of the administrative law judge to the person liable for

the tax and to the commissioner. Such determination may be reviewed by

the tax appeals tribunal as provided in article forty of this chapter.

The decision of the tax appeals tribunal may be reviewed as provided in

section two thousand sixteen of this chapter. The proceeding may not be

commenced unless the amount of any tax sought to be reviewed, with

penalties and interest thereon, if any, shall be first deposited with

the commissioner and an undertaking filed with him, in such amount and

with such sureties as a justice of the supreme court shall approve, to

the effect that, if such proceeding be dismissed or the decision of the

tax appeals tribunal confirmed, the petitioner will pay all costs and

charges which may accrue in the prosecution of the proceeding, or, at

the option of the petitioner, such undertaking may be in a sum

sufficient to cover the tax, penalties, interest, costs and charges

aforesaid, in which event the petitioner shall not be required to pay

such tax, penalties and interest as a condition precedent to the

commencement of the proceeding.

2. The remedy provided by subdivision one of this section for review

of a decision of the tax appeals tribunal shall be the exclusive remedy

available to judicially determine the liability of any person for taxes

under this article.

3. Any notice authorized or required under this article may be given

by mailing the same to the person for whom it is intended, in a postpaid

envelope, addressed to such person at the address given by him in the

application for a certificate of registration or in the last return

filed by him under this article, or, if no application or return has

been filed then to such address as may be obtainable. The mailing of

such notice shall be presumptive evidence of the receipt of same by the

person to whom addressed. Any period of time, which is determined

according to the provisions of this article, for the giving of notice

shall commence to run from the date of mailing of such notice.