N.Y. Tax Law § 1082 — Assessment

§ 1082. Assessment.---(a) Assessment date.--- (1) The amount of tax\nwhich a return shows to be due, or the amount of tax which a return\nwould have shown to be due but for a mathematical or clerical error,\nshall be deemed to be assessed on the date of filing of the return\n(including any amended return showing an increase of tax). If a notice\nof deficiency has been mailed, the amount of the deficiency shall be\ndeemed to be assessed on the date specified in subsection (b) of section\none thousand eighty-one if no petition to the division of tax appeals is\nfiled, or if a petition is filed, then upon the date when a\ndetermination or decision rendered in the division of tax appeals\nestablishing the amount of the deficiency becomes final.\n (2) If a report or an amended return filed pursuant to subdivision\nthree of section two hundred eleven or section two hundred nineteen-bb\nor two hundred nineteen-zz concedes the accuracy of a federal change or\ncorrection or renegotiation, or computation or recomputation of tax, any\ndeficiency in tax under article nine-a, nine-b or nine-c resulting\ntherefrom shall be deemed to be assessed on the date of filing such\nreport or amended return, and such assessment shall be timely\nnotwithstanding section one thousand eighty-three. If a notice of\nadditional tax due, as prescribed in subsection (e) of section one\nthousand eighty-one, has been mailed, the amount of the deficiency shall\nbe deemed to be assessed on the date specified in such subsection unless\nwithin thirty days after the mailing of such notice a report of the\nfederal change or correction or renegotiation or computation or\nrecomputation of tax, or an amended return, where such return was\nrequired by subdivision three of section two hundred eleven or by\nsection two hundred nineteen-bb or by section two hundred nineteen-zz,\nis filed accompanied by a statement showing wherein such federal\ndetermination and such notice of additional tax due are erroneous.\n (3) If the taxpayer files the report required under paragraph (2) of\nsubdivision (e) of section fifteen hundred fifteen of this chapter\nwithin the time prescribed by such paragraph, in respect of a final\ndetermination of a refund or credit of retaliatory taxes or other\ncharges, the amount of the refund or credit of such taxes or charges\npaid for which the taxpayer has been allowed a credit pursuant to\nsubdivision (c) of section fifteen hundred eleven of this chapter and in\nrespect to which the taxpayer filed such report shall be deemed assessed\non the date of filing such report; if the taxpayer fails to file such a\nrequired report within the time prescribed, such amount shall be deemed\nassessed on the last date prescribed for filing of such report; either\nsuch assessment shall be timely notwithstanding section one thousand\neighty-three.\n (4) Any amount paid as a tax or in respect of a tax, other than\namounts paid as estimated tax, shall be deemed to be assessed upon the\ndate of receipt of payment, notwithstanding any other provisions.\n (b) Other assessment powers.---If the mode or time for the assessment\nof any tax under article nine, nine-a, nine-b or nine-c (including\ninterest, additions to tax and assessable penalties) is not otherwise\nprovided for, the tax commission may establish the same by regulations.\n (c) Estimated tax.---No unpaid amount of estimated tax under article\nnine-a, nine-b or nine-c shall be assessed.\n (d) Supplemental assessment.--- The tax commission may, at any time\nwithin the period prescribed for assessment, make a supplemental\nassessment, subject to the provisions of section one thousand eighty-one\nwhere applicable, whenever it is ascertained that any assessment is\nimperfect or incomplete in any material respect.\n (e) Cross reference.--- For assessment in case of jeopardy, see\nsection one thousand ninety-four.\n