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Procedure and Administration | Midpage
Collections
New York Consolidated Laws
General City
21
2-D
1-6
5
Procedure and Administration
61
Notice of deficiency
62
Assessment
63
Limitations on assessment
64
Interest on underpayment
65
Additions to tax and civil penalties
66
Overpayment
67
Limitations on credit or refund
68
Interest on overpayment
69
Petition to administrator
70
Review of administrator's decision
71
Mailing rules; holidays
72
Collection, levy and liens
73
Transferees
74
Jeopardy assessment
75
Criminal penalties
76
Armed forces relief provisions
77
General powers of administrator
78
Secrecy requirement and penalties for violation