New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1809
Corporate taxes; repeated failure to file
§ 1809. Corporate taxes; repeated failure to file.
# (a)
Any person who, with intent to evade payment of any tax imposed under article nine, nine-A, thirteen, thirty-three or thirty-three-A of this chapter, fails to file a return or report for three consecutive taxable years shall be guilty of a class E felony, provided that such person had an unpaid tax liability, in excess of the threshold amount with respect to each of the three consecutive taxable years. The threshold amount in the case of a taxable year under article nine-A of this chapter ending after June thirtieth, nineteen hundred eighty-nine is the applicable fixed dollar minimum prescribed under paragraph (d) of subdivision one of section two hundred ten of this chapter. In the event such fixed dollar minimum is less than two hundred fifty dollars, the threshold amount in the case of such taxable year is two hundred fifty dollars. In all other cases the threshold amount is two hundred fifty dollars.
# (b)
In any prosecution for a violation of subdivision (a) of this section, it shall be a defense that the defendant had no unpaid tax liability for any of the three consecutive taxable years.
# (c)
As used in this section, the terms "return" and "report" shall mean a return or report required under section one hundred ninety-two, two hundred eleven, two hundred ninety-four, fifteen hundred fifteen or fifteen hundred fifty-four of this chapter. It shall not include any return or report referred to in section one hundred ninety-seven-a, two hundred thirteen-a, or fifteen hundred thirteen of this chapter.
Source: view the official text
In this article (40 sections)
- 1800 · Definitions
- 1801 · Tax fraud acts
- 1802 · Criminal tax fraud in the fifth degree
- 1803 · Criminal tax fraud in the fourth degree
- 1804 · Criminal tax fraud in the third degree
- 1805 · Criminal tax fraud in the second degree
- 1806 · Criminal tax fraud in the first degree
- 1807 · Aggregation
- 1808 · Personal income and earnings taxes; repeated failure to file
- 1809 · Corporate taxes; repeated failure to file
- 1811 · Estate, gift and transfer taxes
- 1812 · Motor fuel taxes
- 1812-A · Person not registered as distributor of Diesel motor fuel
- 1812-B · Person not registered as distributor
- 1812-C · Person not licensed as terminal operator
- 1812-D · Person not licensed as transporter
- 1812-E · Person not registered as a residual petroleum product business
- 1812-F · Article thirteen-A tax
- 1812-G · Person not registered as a wholesaler of motor fuel
- 1813 · Alcoholic beverage tax
- 1814 · Cigarette and tobacco products tax
- 1814-A · Person not appointed as a tobacco products distributor
- 1815 · Highway use and fuel use taxes
- 1817 · Sales and compensating use taxes
- 1818 · Real estate transfer tax
- 1820 · Authorized combative sports tax
- 1821 · Medallion taxicab owners tax in the metropolitan commuter…
- 1822 · Violation of the state assessment fee on transportation network…
- 1825 · Violation of secrecy provisions of the tax law
- 1826 · Use of tax or other notices to distribute advertising and…
- 1827 · Commissioner not to be interested in tax sa1e
- 1829 · Violation of article twenty-A
- 1830 · Other references
- 1831 · Failure to obey subpoenas
- 1832 · Non-preemption; penal law anticipatory offenses and accessorial…
- 1833 · Tax preparer registration
- 1838 · Filing of documents
- 1839 · Disposition of fines
- 1845 · Forfeiture action with respect to alcoholic beverages and…
- 1846 · Seizure and forfeiture of cigarettes