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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 37
Crimes and Other Offenses, Seizures and Forfeitures
PART 2
Tax Fraud Acts and Penalties
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SECTION 1806
Criminal tax fraud in the first degree
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PART 2
Tax Fraud Acts and Penalties
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SECTION 1808
Personal income and earnings taxes; repeated failure to file
This entry was published on 2014-09-22
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SECTION 1807
Aggregation
Tax (TAX) CHAPTER 60, ARTICLE 37, PART 2
§ 1807. Aggregation. For purposes of this article, the payments due
and not paid under a single article of this chapter pursuant to a common
scheme or plan or due and not paid, within one year, may be charged in a
single count, and the amount of underpaid tax liability incurred, within
one year, may be aggregated in a single count.