Corporate Tax Procedure and Administration | Midpage

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New York Consolidated Laws

27

Corporate Tax Procedure and Administration

1080Application of article 1081Notice of deficiency 1082Assessment 1083Limitations on assessment 1084Interest on underpayment 1085Additions to tax and civil penalties 1086Overpayment 1087Limitations on credit or refund 1088Interest on overpayment 1089Petition to tax commission 1090Review of tax commission decision 1091Mailing rules; holidays; miscellaneous 1092Collection, levy and liens 1093Transferees 1094Jeopardy assessment 1095Criminal penalties; cross-reference 1096General powers of tax commission 1097Disposition of revenue