Legislation

Search OpenLegislation Statutes
This entry was published on 2014-09-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
SECTION 174-B
Limitation on the time to collect tax liabilities
Tax (TAX) CHAPTER 60, ARTICLE 8
§ 174-b. Limitation on the time to collect tax liabilities. 1.
Notwithstanding any provision of law to the contrary and except as
otherwise provided in this section, a tax liability shall not be
enforceable and every tax liability shall be extinguished after twenty
years from the first date a warrant could be filed by the commissioner,
without regard to whether the warrant is filed. The first date a warrant
could be filed means the day after the last day specified for payment by
the notice and demand issued for the tax liability where there is no
right to a hearing with respect to such notice and demand. The first day
a warrant could be filed shall be determined without regard to
subsection (c) of section six hundred ninety or subsection (c) of
section one thousand ninety of this chapter, unless the commissioner
assesses the liability under either such subsection (c). When there is a
right to a hearing with respect to a notice and demand for a tax
liability, the first date a warrant could be filed means the day that
opportunity for a hearing or review has been exhausted.

2. This section shall apply to any tax that is administered by the
commissioner. Any reference to "tax" in this section shall be deemed
also to refer to special assessments, fees, interest, additions to tax,
penalties and other impositions that are administered by the
commissioner.

3. When, before the expiration of the time prescribed in this section
to enforce the collection of tax, both the commissioner and the taxpayer
have consented in writing to its collection after such time, the tax
liability shall not be extinguished and the tax may be collected at any
time prior to the expiration of the period agreed upon. The period so
agreed upon may be extended by any subsequent agreement in writing made
before the expiration of the period previously agreed upon.

4. The provisions of this section shall supplement or be in addition
to the procedures relating to collection or administration provided with
respect to any tax covered by this section. Where a provision of this
section is inconsistent with any such provision with respect to such
tax, the provisions of this section shall apply. For purposes of
subsection (c) of section six hundred ninety-two and subsection (c) of
section one thousand ninety-two of this chapter, if the commissioner
does not file a warrant within six years of assessment, the time
limitations in this section shall not apply and the tax liability is
extinguished. Nothing in this section shall be construed to prevent the
commissioner from accepting any payment for a tax liability made
voluntarily by a taxpayer after the time to collect such liability has
expired and the liability is extinguished. When a warrant is filed, the
commissioner may include a date on that warrant indicating when such
warrant expires and tax liability is extinguished.

5. If a tax liability could have been first warranted before the
effective date of this section, such liability shall not be enforceable
and shall be extinguished after twenty years from the first date the
warrant could have been filed by the commissioner.