Procedure and Administration | Midpage

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New York Consolidated Laws

6

Procedure and Administration

681Notice of deficiency 682Assessment 683Limitations on assessment 684Interest on underpayment 685Additions to tax and civil penalties 686Overpayment 687Limitations on credit or refund 688Interest on overpayment 689Petition to tax commission 690Review of tax commission decision 691Mailing rules; holidays; miscellaneous 692Collection, levy and liens 693Transferees 694Jeopardy assessment 695Criminal penalties; cross-reference 696Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks 697General powers of tax commission 698Deposit and disposition of revenue 699Transition provisions