N.Y. Tax Law § 1242 — Limitations on assessment

§ 1242. Limitations on assessment. (a) Cities over one million. Except\nin the case of a wilfully false or fraudulent return with intent to\nevade the tax, no assessment of additional tax shall be made with\nrespect to the taxes imposed under the authority of section twelve\nhundred one, after the expiration of more than three years from the date\nof the filing of a return, provided, however, that where no return has\nbeen filed, or where the taxpayer fails to file a report in respect of a\nchange or correction in the amount of sales and compensating use tax\nliability relating to the purchase or use of items for which a sales or\ncompensating use tax credit against the tax was claimed, as provided by\nlaw, the tax may be assessed at any time. Notwithstanding the prior\nsentence, no assessment of additional tax shall be made with respect to\ntaxes imposed under local laws enacted prior to July first, nineteen\nhundred thirty-eight, except in the case of a wilfully false or\nfraudulent return with intent to evade the tax. Where the taxpayer\nfiles a report in respect of a change or correction in sales and\ncompensating use tax liability, as provided by law, an assessment may be\nmade at any time within two years after such report was filed.\n (b) Cities under one million, counties and school districts. Except in\nthe case of a wilfully false or fraudulent return with intent to evade\nthe tax, no assessment of additional tax shall be made with respect to\ntaxes imposed under the authority of sections twelve hundred two through\ntwelve hundred four, after the expiration of more than three years from\nthe date of the filing of a return, provided, however, that where no\nreturn has been filed as provided by local law, ordinance or resolution,\nthe tax may be assessed at any time.\n