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This entry was published on 2014-09-22
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Determination of tax
§ 510. Determination of tax. 1. In case any return filed pursuant to
this article shall be insufficient or unsatisfactory to the
commissioner, or if no return is made for any period, the commissioner
shall determine the amount of tax due from such information as is
available to the commissioner. Such determination shall be made within
four years from the time the return was filed or, if no return was filed
or in the case of 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 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. The commissioner shall give notice of such determination to the
person liable for such tax. Such determination shall finally and
conclusively fix such tax, unless the 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 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 person liable for
the tax and to the commissioner. 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. The proceeding may not be
commenced unless the amount of any tax sought to be reviewed, with
penalties and interest thereon, if any, shall be first deposited with
the commissioner 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 of the
tax appeals tribunal confirmed, the petitioner will pay all costs and
charges which may accrue 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 the
commencement of the proceeding.

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

3. Any notice authorized or required under this article may be given
by mailing the same to the person for whom it is intended, in a postpaid
envelope, addressed to such person at the address given by him in the
application for a certificate of registration or in the last return
filed by him under this article, or, if no application or return has
been filed then to such address as may be obtainable. The mailing of
such notice shall be presumptive evidence of the receipt of same by the
person to whom addressed. Any period of time, which is determined
according to the provisions of this article, for the giving of notice
shall commence to run from the date of mailing of such notice.