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This entry was published on 2014-09-22
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SECTION 430
Determination of tax
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 430. Determination of tax. If a distributor, noncommercial importer
or other person files a return under this article, but such return is
incorrect or insufficient, the commissioner of taxation and finance
shall determine the amount of tax due at any time within three years
after the return was filed (whether or not such return was filed on or
after the due date), and give written notice of such determination to
the distributor, noncommercial importer or other person, except that if
such distributor has not registered as required by this article, or
fails to file a return or files a willfully false or fraudulent return
with intent to evade the tax, such determination may be made at any
time. 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. Any determination made pursuant to this
section shall finally and irrevocably fix the tax unless the
distributor, noncommercial importer or other person against whom it is
assessed shall, within ninety days after the giving of notice of such
determination, petition the division of tax appeals for a hearing, or
unless the commissioner of taxation and finance of his own motion, shall
redetermine the same. After such hearing, the division of tax appeals
shall give notice of the determination of the administrative law judge
to the distributor, noncommercial importer or other person liable for
the tax 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 or referred to in the decision, with penalties and interest
thereon, if any, shall have been first 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 such proceeding be dismissed or the
decision 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, interest, costs and charges aforesaid, in
which event the petitioner shall not be required to pay such tax,
penalties and interest as a condition precedent to commencing the
proceeding.

The remedy provided by this section for review of a decision of the
tax appeals tribunal shall be the exclusive remedy available to any
taxpayer to judicially determine the liability of such taxpayer for
taxes under this article.