Civil Penalties and Interest on Underpayments | Midpage

Collections
New York Codes, Rules and Regulations

Part 488

Civil Penalties and Interest on Underpayments

Department of Taxation and Finance

488.1Failure to file a return or to pay the tax.488.2[Repealed]488.3Failure to pay the tax due to fraud.488.4Interest on underpayments.488.5Unpaid tax, penalties and interest.488.6Criminal penalties and other offenses.