New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 281
Statute of limitations not applicable
Official textnysenate.govlast amended
§ 281. Statute of limitations not applicable. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that no such proceeding or action shall be commenced after the expiration of ten years after a tax became due or a penalty incurred, except that such proceeding or action may be commenced at any time if the failure to pay the tax or penalty was with intent, in any manner, to defeat or evade the same.
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In this article (22 sections)
- 270 · Amount of tax
- 270-B · Exemption of certain transfers to legatees and others
- 270-C · Transfers by operation of law; special exemptions
- 270-D · Tax surcharge
- 270-E · Maximum amounts of tax
- 271 · Stamps, how prepared and sold
- 271-A · Sale of stamps
- 272 · Penalty for failure to pay tax; liability for tax of agent or…
- 273 · Canceling stamps; penalty for failure
- 274 · Contracts for dies; expenses, how paid
- 275 · Illegal use of stamps; penalty
- 275-A · Registration; penalty for failure
- 276 · Power of tax commission
- 277 · Penalties; how recovered
- 278 · Effect of failure to pay tax
- 279 · Application of taxes
- 279-A · Determination of tax
- 279-B · Warrant for the collection of taxes
- 280 · Refund of tax erroneously paid
- 280-A · Rebate for stock transfer tax paid; penalty for false claims
- 281 · Statute of limitations not applicable
- 281-A · Alternative method of collection