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This entry was published on 2014-09-22
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SECTION 279-A
Determination of tax
Tax (TAX) CHAPTER 60, ARTICLE 12
§ 279-a. Determination of tax. If any person fails to pay any tax
required by this article, the commissioner of taxation and finance shall
determine the amount of tax due at any time within five years after the
tax became payable and shall give written notice of such determination
to the person or persons liable therefor. Notwithstanding any of the
foregoing provisions of this section, where, before the expiration of
the time prescribed in this section for the determination of tax, both
the commissioner of taxation and finance and the taxpayer have consented
in writing to its determination after such time, the tax may be
determined at any time prior to the expiration of the period agreed
upon. The period so agreed upon may be extended by subsequent agreements
in writing made before the expiration of the period previously agreed
upon. Such a determination shall finally and irrevocably fix the tax
unless the person against whom it is assessed shall within thirty days
after the mailing of notice of such determination petition the division
of tax appeals for a hearing. After such hearing the division of tax
appeals shall give written notice of the determination of the
administrative law judge to the person against whom the tax was assessed
and to the commissioner of taxation and finance. Such determination may
be reviewed by the tax appeals tribunal as provided in article forty of
this chapter. The decision of the tax appeals tribunal may be reviewed
as provided in section two thousand sixteen of this chapter but the
proceeding may not be commenced unless the amount of tax stated in the
determination with penalties thereon, if any, shall have first been
deposited with the commissioner of taxation and finance and an
undertaking filed with him in such amount and with such sureties as a
justice of the supreme court shall approve to the effect that if the
proceeding be dismissed or the determination confirmed the petitioner
will pay all costs and charges which may accrue against him in the
prosecution of the proceeding or at the option of the petitioner such
undertaking may be in a sum sufficient to cover the tax, penalties,
costs and charges aforesaid in which event the petitioner shall not be
required to pay such tax and penalties as a condition precedent to the
commencement of the proceeding. The remedy provided by this section for
a review of the decision of the tax appeals tribunal shall be the
exclusive remedy available to judicially determine the liability for
taxes under this article.