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This entry was published on 2014-09-22
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Interest and penalty
§ 527. Interest and penalty. (a) Interest on tax due. If any amount of
tax is not paid on or before the last date prescribed in this article
for payment (determined without regard to any extension of time for
payment), interest on such amount at the rate of one percent per month
or fraction thereof shall be paid for the period from such last date to
the date paid.

(b) Penalty. Any person failing to file a return or to pay any tax
within the time required by or pursuant to this article (determined with
regard to any extension of time for filing or paying) shall be subject
to a penalty of fifty dollars or ten percent of the amount of tax
determined to be due, whichever is greater. If the commissioner
determines that the failure or delay was due to reasonable cause and not
due to willful neglect, the commissioner shall waive all or part of such

(c) Interest on refunds. Interest at the rate determined under
subdivision (a) of this section shall be paid with respect to a refund
claim for the period ninety days after receipt of a claim for refund in
processible form to the date immediately preceding the date of the
refund check. No interest shall be paid if the check is mailed within
ninety days of such receipt.

(d) Fraud. If the failure to pay any tax within the time required by
or pursuant to this article is due to fraud, in lieu of the penalties
provided for in subdivision (b) of this section, there shall be added to
the tax (1) a penalty of two times the amount of tax due.

(e) Enforcement of penalty and interest. The penalties and interest
imposed by or pursuant to this section shall be assessed, collected and
paid in the same manner as the taxes imposed by this article.

(f) Cooperative agreement. If the commissioner enters into a
cooperative agreement pursuant to section five hundred twenty-eight of
this article and: (1) this state is thereby authorized to impose
penalties on taxes collected on behalf of other jurisdictions pursuant
to such agreement, then the penalties imposed by this section shall
apply with respect to such taxes; (2) the rates of interest or any
penalty or the method of computation contained therein is different from
that prescribed in this section or the imposition of a penalty
prescribed in this section is precluded by such agreement, then the
provisions of such agreement shall apply.

(g) Location of acts; evidence. For purposes of this chapter the
failure to do any act required by or under the provisions of this
article shall be deemed an act committed in part at the office of the
department of taxation and finance in Albany. For purposes of this
chapter, the certificate of the commissioner to the effect that a tax
has not been paid, that a return has not been filed, or that information
has not been supplied, as required by or under the provisions of this
article, or that a claim for refund has been filed, shall be prima facie
evidence that such tax has not been paid, that such return has not been
filed, that such information has not been supplied, or that such claim
has been filed.

(h) Prosecution. Violations of this article may be prosecuted by the
attorney general in the name of the people of the state, in which case
the attorney general shall exercise all powers and perform all the
duties which the district attorney would otherwise be authorized to
exercise or to perform therein.

(i) Cross-reference. For criminal penalties and other offenses, see
article thirty-seven of this chapter.