Procedure and Administration

NYC Admin. Code tit. 11, ch. 19, subch. 3

in effect

NYC Admin. Code § 11-1923 Notice of deficiency.

§ 11-1923 Notice of deficiency. (a) General. If upon examination of a taxpayer's return under this chapter the commissioner determines that there is a deficiency of tax, he or she may mail a notice of deficiency to the taxpayer. If a taxpayer fails to file a return required under this chapter, the commissioner is authorized to estimate the taxpayer's wages and net earnings from self-employment or the wages from which taxes are required to be deducted and withheld and the tax thereon, from any information in the commissioner's possession, and to mail a notice of deficiency to the taxpayer. A notice of deficiency shall be mailed by certified or registered mail to the taxpayer at such taxpayer's last known address in or out of the city. If the taxpayer is deceased or under a legal disability, a notice of deficiency may be mailed to or her last know address in or out of the city, unless the commissioner has received notice of the existence of a fiduciary relationship with respect to the taxpayer. (b) Notice of deficiency as assessment. The notice of deficiency shall be an assessment of the amount of tax specified in such notice, together with the interest, additions to tax and penalties stated in such notice. (c) Restrictions on collection and levy. No notice and demand for payment of an assessment of a deficiency in tax made by a notice of deficiency and no levy or proceeding in court for its collection shall be made, begun or prosecuted, except as otherwise provided in section 11-1937 of this subchapter, until the expiration of the time for filing a petition contesting such notice, nor, if a petition with respect to the taxable year has been filed with the commissioner, until the decision of the commissioner has become final. After a petition has been filed the restriction provided herein shall not apply to such part of the deficiency as is not contested by the petition. For exception in the case of judicial review of the decision of the commissioner, see subdivision (c) of section 11-1932 of this subchapter. (d) Exceptions for mathematical errors. If a mathematical error appears on a return (including an overstatement of the credit for tax withheld at the source or of the amount paid as estimated tax), the commissioner shall notify the taxpayer that an amount of tax in excess of that shown upon the return is due, and that such excess has been assessed. Such notice shall not be considered as a notice of deficiency for the purposes of this section, subdivision (f) of section 11-1929 of this subchapter (limiting credits or refunds after petition to the commissioner), or subdivision (b) of section 11-1931 of this subchapter (authorizing the filing of a petition with the commissioner based on a notice of deficiency) nor shall collection of such assessment be prohibited by the provisions of subdivision (c) of this section. (e) Exception where change in federal or New York state taxable income is not reported. (1) If the taxpayer fails to comply with section 11-1922 of this chapter in not reporting a change or correction increasing his or her federal or New York state taxable income or self-employment income as reported on such taxpayer's federal or New York state tax return or in not reporting a change or correction which is treated in the same manner as if it were a deficiency for federal or New York state tax purposes or in not filing an amended return or in not reporting the execution of a notice of waiver or an assessment described in such section, instead of the mode and time of assessment and collection provided for in subdivision (b) of this section, the commissioner may assess a deficiency based upon such changed or corrected federal or New York state taxable income or self-employment income by mailing to the taxpayer a notice of additional tax due specifying the amount of the deficiency, and such deficiency, together with the interest, additions to tax and penalties stated in such notice, shall be deemed assessed and subject to collection procedures on the date such notice is mailed unless within thirty days after the mailing of such notice a report of the federal or New York state change or correction or an amended return, where such return was required by section 11-1922 of this chapter is filed accompanied by a statement showing wherein such federal or New York state determination of such notice of additional tax due are erroneous. (2) Such notice shall not be considered as a notice of deficiency for the purposes of this section, subdivision (f) of section 11-1929 of this subchapter (limiting credits or refunds after petition to the commissioner), or subdivision (b) of section 11-1931 of this subchapter (authorizing the filing of a petition with the commissioner based on a notice of deficiency), nor shall the collection of such assessment be prohibited by the provisions of subdivision (c) of this section. If the taxpayer is deceased or under a legal disability, a notice of additional tax due may be mailed to his or her last known address in or out of the city, unless the commissioner has received notice of the existence of a fiduciary relationship with respect to the taxpayer. (f) Waiver of restrictions. The taxpayer shall at any time have the right to waive the mailing of a notice of deficiency or restriction on collection of the whole or any part of the deficiency, or both, by a signed notice in writing filed with the commissioner. (g) Deficiency defined. For purposes of this chapter, a deficiency means the amount of the tax imposed by this chapter, less (1) the amount shown as the tax upon the taxpayer's return (whether the return was made or the tax computed by the taxpayer or by the commissioner), and less, (2) the amounts previously assessed (or collected without assessment) as a deficiency and plus (3) the amount of any rebates. For the purpose of this definition, the tax imposed by this chapter and the tax shown on the return shall both be determined without regard to payments on account of estimated tax or the credit for withholding tax; and a rebate means so much of an abatement, refund or other repayment (whether or not erroneous) made on the ground that the amounts entering into the definition of a deficiency showed a balance in favor of the taxpayer. (h) Cross-reference. For provisions permitting a notice of deficiency under chapter seventeen of this title to be treated as a notice of deficiency under this chapter and permitting a notice of deficiency or a payment for which credit or refund is sought under chapter seventeen of this title to be treated as though made under this chapter where the taxpayer has filed a petition under such chapter seventeen for either a redetermination of deficiency or for credit or refund, see subdivision (h) of section 11-1736 of this title and subdivision (h) of section 11-1744 of this title.

NYC Admin. Code § 11-1924 Assessment.

§ 11-1924 Assessment. (a) Assessment date. The amount of tax which a return shows to be due, or the amount of tax which a return would have shown to be due but for a mathematical error, shall be deemed to be assessed on the date of filing of the return (including any amended return showing an increase of tax). In the case of a return properly filed without computation of tax, the tax computed by the commissioner shall be deemed to be assessed on the date on which payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed on the date on which it is mailed. If an amended return or report filed pursuant to section 11-1922 of this chapter concedes the accuracy of a federal or New York state adjustment, change or correction, any deficiency in tax under this chapter resulting therefrom shall be deemed to be assessed on the date of filing such report or amended return, and such assessment shall be timely notwithstanding section 11-1925 of this subchapter. If a notice of additional tax due, as prescribed in subdivision (e) of section 11-1923 of this subchapter, has been mailed, the amount of the deficiency shall be deemed to be assessed on the date specified in such subdivision unless within thirty days after the mailing of such notice a report of the federal or New York state change or correction or an amended return, where such return was required by section 11-1922 of this chapter, is filed accompanied by a statement showing wherein such federal or New York state determination and such notice of additional tax due are erroneous. Any amount paid as a tax or in respect of a tax, other than amounts withheld at the source or paid as estimated income tax, shall be deemed to be assessed upon the date of receipt of payment, notwithstanding any other provisions. (b) Other assessment powers. If the mode or time for the assessment of any tax under this chapter (including interest, additions to tax and assessable penalties) is not otherwise provided for, the commissioner may establish the same by regulations. (d) Supplemental assessment. The commissioner may, at any time within the period prescribed for assessment, make a supplemental assessment, subject to the provisions of section 11-1923 of this subchapter where applicable, whenever it is ascertained that any assessment is imperfect or incomplete in any material respect. (e) Cross-reference. For assessment in case of jeopardy, see section 11-1937 of this subchapter.

NYC Admin. Code § 11-1925 Limitations on assessment.

§ 11-1925 Limitations on assessment. (a) General. Except as otherwise provided in this section, any tax under this chapter shall be assessed within three years after the return was filed (whether or not such return was filed on or after the date prescribed). (b) Exceptions. (1) Assessment at any time. The tax may be assessed at any time if: (A) no return is filed, (B) a false or fraudulent return is filed with intent to evade tax, or (C) the taxpayer fails to comply with section 11-1922 of this chapter in not reporting a change or correction increasing his or her federal or New York state taxable income or self-employment income as reported on the taxpayer's federal or New York state tax return, or the execution of a notice of waiver and the changes or corrections on which it is based or in not reporting an assessment or a change or correction which is treated in the same manner as if it were a deficiency for federal or New York state income tax purposes, or in not filing an amended return. (2) Extension by agreement. Where, before the expiration of the time prescribed in this section for the assessment of tax, both the commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed 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. (3) Report of changed or corrected federal or New York state income. If the taxpayer shall, pursuant to section 11-1922 of this chapter, report a change or correction or file an amended return increasing the taxpayer's federal or New York state taxable income or earnings from self-employment or report an assessment or a change or correction which is treated in the same manner as if it were a deficiency for federal or New York state income tax purposes, the assessment (if not deemed to have been made upon the filing of the report or amended return) may be made at any time within two years after such report or amended return was filed. The amount of such assessment of tax shall not exceed the amount of the increase in city tax on earnings attributable to such federal or New York state change or correction. The provisions of this paragraph shall not affect the time within which or the amount for which an assessment may otherwise be made. (4) Recovery of erroneous refund. An erroneous refund shall be considered an underpayment of tax on the date made, and an assessment of a deficiency arising out of an erroneous refund may be made at any time within two years from the making of the refund, except that the assessment may be made within five years from the making of the refund if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact. (5) Request for prompt assessment. If a return is required for a decedent or for the decedent's estate during the period of administration, the tax shall be assessed within eighteen months after written request therefor (made after the return is filed) by the executor, administrator or other person representing the estate of such decedent, but not more than three years after the return was filed, except as otherwise provided in this subdivision and subdivision (c) of this section. (c) Omission of income on return. The tax may be assessed at any time within six years after the return was filed if a taxpayer omits from a return an amount properly includible therein which is in excess of twenty-five per centum of the amount of the gross income derived by the taxpayer from any trade or business. For purposes of this subdivision there shall not be taken into account any amount which is omitted in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the commissioner of the nature and amount of such item. (d) Suspension of running of period of limitation. The running of the period of limitations on or collection of tax or other amount (or of a transferee's liability) shall, after the mailing of a notice of deficiency, be suspended for the period during which the commissioner is prohibited under subdivision (c) of section 11-1923 of this subchapter collecting by levy or proceeding in court.

NYC Admin. Code § 11-1926 Interest on underpayment.

§ 11-1926 Interest on underpayment. (a) General. If any amount of tax is not paid on or before the last date prescribed in this chapter for payment, interest on such amount at the appropriate rates prescribed for underpayments of tax under chapter seventeen of this title shall be paid for the period from such last date to the date paid, whether or not any extension of time for payment was granted. Interest under this subdivision shall not be paid if the amount thereof is less than one dollar. If the time for filing a return of tax withheld by an employer is extended, the employer shall pay interest for the period for which the extension is granted and may not charge such interest to the employee. (c) Exception for mathematical error. No interest shall be imposed on any underpayment of tax due solely to mathematical error if the taxpayer files a return within the time prescribed in this chapter (including any extension of time) and pays the amount of underpayment within three months after the due date of such return, as it may be extended. (d) No interest on interest. No interest under this chapter shall be imposed on any interest provided by this chapter. (e) Suspension of interest on deficiencies. If a waiver of restrictions on collection of an assessment of a deficiency has been filed by the taxpayer, and if notice and demand by the commissioner for payment of such assessed deficiency is not made within thirty days after the filing of such waiver, interest shall not be imposed on such deficiency for the period beginning immediately after such thirtieth day and ending with the date of notice and demand. (f) Interest treated as tax. Interest under this section shall be paid upon notice and demand and shall be assessed, collected and paid in the same manner as tax. Any reference in this chapter to the tax imposed by this chapter shall be deemed also to refer to interest imposed by this section on such tax. (g) Interest on penalties or additions to tax. Interest shall be imposed under subdivision (a) of this section in respect of any assessable penalty or addition to tax only if such assessable penalty or addition to tax is not paid within ten days from the date of the notice and demand therefor under subdivision (b) of section 11-1934 of this subchapter, and in such case interest shall be imposed only for the period from such date of the notice and demand to the date of payment. (h) Payment prior to notice of deficiency. If, prior to the mailing to the taxpayer of a notice of deficiency under subdivision (b) of section 11-1923 of this subchapter, the commissioner mails to the taxpayer a notice of proposed increase of tax and within thirty days after the date of the notice of proposed increase the taxpayer pays all amounts shown on the notice to be due to the commissioner, no interest under this section on the amount so paid shall be imposed for the period after the date of such notice of proposed increase. (i) Payment within ninety days after notice of deficiency. If a notice of deficiency under section 11-1923 of this subchapter is mailed to the taxpayer, and the total amount specified in such notice is paid on or before the ninetieth day after the date of mailing, interest under this section shall not be imposed for the period after the date of the notice. (j) Payment within ten days after notice and demand. If notice and demand is made for payment of any amount under subdivision (b) of section 11-1934 of this subchapter, and if such amount is paid within ten days after the date of such notice and demand, interest under this section on the amount so paid shall not be imposed for the period after the date of such notice and demand. (k) Limitation on assessment and collection. Interest prescribed under this section may be assessed and collected at any time during the period within which the tax or other amount to which such interest relates may be assessed and collected, respectively. (l) Interest on erroneous refund. Any portion of tax or other amount which has been erroneously refunded, and which is recoverable by the commissioner, shall bear interest at the rate of six per centum per annum from the date of the payment of the refund, but only if it appears that any part of the refund was induced by fraud or a misrepresentation of a material fact. (m) Satisfaction by credits. If any portion of a tax is satisfied by credit of an overpayment, then no interest shall be imposed under this section on the portion of the tax so satisfied for any period during which, if the credit had not been made, interest would have been allowable with respect to such overpayment.

NYC Admin. Code § 11-1927 Additions to tax and civil penalties.

§ 11-1927 Additions to tax and civil penalties. (a) Failure to file tax return. In case of failure to file a tax return under this chapter on or before the prescribed date (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return five percent of the amount of such tax if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof during which such failure continues, not exceeding twenty-five percent in the aggregate. For this purpose, the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return. (b) Deficiency due to negligence. If any part of a deficiency is due to negligence or intentional disregard of this chapter or rules or regulations hereunder (but without intent to defraud), there shall be added to the tax an amount equal to five percent of the deficiency. (c) Failure to file declaration or underpayment of estimated tax. If any taxpayer fails to file a declaration of estimated tax or fails to pay all or any part of an installment of estimated tax, the taxpayer shall be deemed to have made an underpayment of estimated tax. There shall be added to the tax for the taxable year an amount at the rate of six per centum upon the amount of the underpayment for the period of the underpayment but not beyond the fifteenth day of the fourth month following the close of the taxable year. The amount of underpayment shall be the excess of the amount of the installment which would be required to be paid if the estimated tax were equal to seventy percent of the tax attributable to net earnings from self employment shown on the tax return for the taxable year (or if no return was filed, of the tax so attributable for such year) over the amount, if any, of the installment paid on or before the last day prescribed for such payment. No underpayment shall be deemed to exist with respect to a declaration or installment otherwise due on or after the taxpayer's death. (d) Exception to addition for underpayment of estimated tax. The addition to tax under subdivision (c) of this section with respect to any underpayment of any installment shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for the payment of such installment equals or exceeds whichever of the following is the lesser: (1) The amount which would have been required to be paid on or before such date if the estimated tax were whichever of the following is the lesser: (A) The tax attributable to net earnings from self-employment shown on the return of the individual for the preceding taxable year, if a return showing a liability for tax was filed by the individual for the preceding taxable year and such preceding year was a taxable year of twelve months, or (B) An amount equal to seventy percent of the tax so attributable for the taxable year computed by placing on an annualized basis the taxable net earnings from self-employment for the months in the taxable year ending before the month in which the installment is required to be paid. For purposes of this subparagraph, the taxable net earnings from self-employment shall be placed on an annualized basis by: (i) multiplying by twelve (or, in the case of a taxable year of less than twelve months, the number of months in the taxable year) the taxable net earnings from self-employment for the months in the taxable year ending before the month in which the installment is required to be paid, (ii) dividing the resulting amount by the number of months in the taxable year ending before the month in which such installment date falls, and (iii) deducting from such amount the proper proportion of the exclusion allowable for the taxable year by subdivision (b) of section 11-1902 of this chapter; or (2) An amount equal to ninety percent of the tax computed, at the rates applicable to the taxable year, on the basis of the actual taxable net earnings from self-employment for the months in the taxable year ending before the month in which the installment is required to be paid. (e) Deficiency due to fraud. If any part of a deficiency is due to fraud, there shall be added to the tax an amount equal to fifty percent of the deficiency. This amount shall be in lieu of any other addition to tax imposed by subdivision (a) or (b) of this section. (f) Non-willful failure to pay withholding tax. If any employer, without intent to evade or defeat any tax imposed by this chapter or the payment thereof, shall fail to make a return and pay a tax withheld by him or her at the time required by or under provisions of section 11-1912 of this chapter, such employer shall be liable for such tax and shall pay the same together with interest thereon and the addition to tax provided in subdivision (a) of this section, and such interest and addition to tax shall not be charged to or collected from the employee by the employer. The commissioner shall have the same rights and powers for the collection of such tax, interest and addition to tax against such employer as are now prescribed by this chapter for the collection of tax against an individual taxpayer. (g) Willful failure to collect and pay over tax. Any person required to collect, truthfully account for, and pay over the tax imposed by this chapter who willfully fails to collect such tax or truthfully account for and pay over such tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over. No addition to tax under subdivision (b) or (e) of this section shall be imposed for any offense to which this subdivision applies. (h) Failure to file certain information returns. In case of each failure to file a statement of a payment to another person, required under authority of subdivision (c) of section 11-1921 of this chapter (relating to information at source, including the duplicate statement of tax withheld on wages) on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not willful neglect, there shall, upon notice and demand by the commissioner and in the same manner as tax, be paid by the person so failing to file the statement, a penalty of one dollar for each statement not so filed, but the total amount imposed on the delinquent person for all such failures during any calendar year shall not exceed one thousand dollars. (i) Additional penalty. Any person who with fraudulent intent shall fail to pay, or to deduct or withhold and pay, any tax, or to make, render, sign or certify any return or declaration of estimated tax, or to supply any information within the time required by or under this chapter, shall be liable to a penalty of not more than one thousand dollars, in addition to any other amounts required under this chapter, to be imposed, assessed and collected by the commissioner. The commissioner shall have the power, in his or her discretion, to waive, reduce or compromise any penalty under this subdivision. (j) Additions treated as tax. The additions to tax and penalties provided by this section shall be paid upon notice and demand and shall be assessed, collected and paid in the same manner as taxes, and any reference in this chapter to tax or tax imposed by this chapter, shall be deemed also to refer to the additions to tax and penalties provided by this section. For purposes of section 11-1923 of this subchapter, this subdivision shall not apply to: (1) any addition to tax under subdivision (a) except as to that portion attributable to a deficiency; (2) any addition to tax under subdivision (c); and (3) any additional penalty under subdivision (i). (k) Determination of deficiency. For purposes of subdivisions (b) and (e), the amount shown as the tax by the taxpayer upon his or her return shall be taken into account in determining the amount of the deficiency only if such return was filed on or before the last day prescribed for the filing of such return, determined with regard to any extension of time for such filing. (l) Person defined. For purposes of subdivisions (g) and (i), the term "person" includes an individual, corporation or partnership or an officer or employee of any corporation (including a dissolved corporation), or a member or employee of any partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.

NYC Admin. Code § 11-1928 Overpayment.

§ 11-1928 Overpayment. (a) General. The commissioner, within the applicable period of limitations, may credit an overpayment of tax and interest on such overpayment against any liability in respect of any tax imposed by this chapter or by another chapter or chapters of this title on the person who made the overpayment, and the balance shall be refunded. Any refund under this section shall be made only upon the filing of a return. (b) Excessive withholding. If the amount allowable as a credit for tax withheld from the taxpayer exceeds his or her tax to which the credit relates, the excess shall be considered an overpayment. (c) Overpayment by employer. If there has been an overpayment of tax required to be deducted and withheld under section 11-1908 of this chapter, refund shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld by the employer. (d) Credits against estimated tax. The commissioner may prescribe regulations providing for the crediting against the estimated tax for any taxable year of the amount determined to be an overpayment of the tax for a preceding taxable year. If any overpayment of tax is so claimed as a credit against estimated tax for the succeeding taxable year, such amount shall be considered as a payment of the tax for the succeeding taxable year (whether or not claimed as a credit in the declaration of estimated tax for such succeeding taxable year), and no claim for credit or refund of such overpayment shall be allowed for the taxable year for which the overpayment arises. (e) Rule where no tax liability. If there is no tax liability for a period in respect of which an amount is paid as tax, such amount shall be considered an overpayment. (f) Assessment and collection after limitation period. If any amount of tax is assessed or collected after the expiration of the period of limitations properly applicable thereto, such amount shall be considered an overpayment. (g) Notwithstanding any provision of law in article fifty-two of the civil practice law and rules to the contrary, the procedures for the enforcement of money judgments shall not apply to the department of finance, or to any officer or employee of the department of finance, as a garnishee, with respect to any amount of money to be refunded or credited to a taxpayer under this chapter.

NYC Admin. Code § 11-1929 Limitations on credit or refund.

§ 11-1929 Limitations on credit or refund. (a) General. Claim for credit or refund of an overpayment of tax shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed, within two years from the time the tax was paid. If the claim is filed within the three year period, the amount of the credit or refund shall not exceed the portion of the tax paid within the three years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If the claim is not filed within the three year period, but is filed within the two year period, the amount of the credit or refund shall not exceed the portion of the tax paid during the two years immediately preceding the filing of the claim. Except as otherwise provided in this section, if no claim is filed, the amount of a credit or refund shall not exceed the amount which would be allowable if a claim had been filed on the date the credit or refund is allowed. (b) Extension of time by agreement. If an agreement under the provisions of paragraph two of subdivision (b) of section 11-1925 of this subchapter (extending the period for assessment of tax) is made within the period prescribed in subdivision (a) of this section for the filing of a claim for credit or refund, the period for filing a claim for credit or refund, or for making credit or refund if no claim is filed, shall not expire prior to six months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof. The amount of such credit or refund shall not exceed the portion of the tax paid after the execution of the agreement and before the filing of the claim or the making of the credit or refund, as the case may be, plus the portion of the tax paid within the period which would be applicable under subdivision (a) if a claim had been filed on the date the agreement was executed. (c) Notice of change or correction of federal or New York state income. If a taxpayer is required by section 11-1922 of this chapter to report a change or correction in federal or New York state taxable income or self-employment income reported on his or her federal or New York state tax return, or to report an assessment or a change or correction which is treated in the same manner as if it were an overpayment for federal or New York state income tax purposes, or to file an amended return with the commissioner, claim for credit or refund of any resulting overpayment of tax shall be filed by the taxpayer within two years from the time the notice of such change or correction or such amended return was required to be filed with the commissioner. If the report or amended return required by section 11-1922 of this chapter is not filed within the ninety day period therein specified, interest on any resulting refund or credit shall cease to accrue after such ninetieth day. The amount of such credit or refund shall not exceed the amount of the reduction in tax attributable to such federal or New York state change, correction or items amended on the taxpayer's amended federal or New York state income tax or self-employment tax return. This subdivision shall not affect the time within which or the amount for which a claim for credit or refund may be filed apart from this subdivision. (d) Failure to file claim within prescribed period. No credit or refund shall be allowed or made, except as provided in subdivision (e) of this section or subdivision (d) of section 11-1932 of this subchapter after the expiration of the applicable period of limitation specified in this chapter unless a claim for credit or refund is filed by the taxpayer within such period. Any later credit shall be void and any later refund erroneous. No period of limitations specified in any other law shall apply to the recovery by a taxpayer of moneys paid in respect of taxes under this chapter. (e) Effect of petition to commissioner. If a notice of deficiency for a taxable year has been mailed to the taxpayer under section 11-1923 of this subchapter and if the taxpayer files a timely petition with the commissioner under section 11-1931 of this subchapter, the commissioner may determine that the taxpayer has made an overpayment for such year (whether or not the commissioner also determines a deficiency for such year). No separate claim for credit or refund for such year shall be filed, and no credit or refund for such year shall be allowed or made, except: (1) as to overpayments determined by a decision of the commissioner which has become final; (2) as to any amount collected in excess of an amount computed in accordance with the decision of the commissioner which has become final; (3) as to any amount collected after the period of limitation upon the making of levy for collection has expired; and (4) as to any amount claimed as a result of a change or correction described in subdivision (c) of this section. (f) Limit on amount of credit or refund. The amount of overpayment determined under subdivision (e) of this section shall, when the decision of the commissioner has become final, be credited or refunded in accordance with subdivision (a) of section 11-1928 of this subchapter and shall not exceed the amount of tax which the commissioner determines as part of his or her decision was paid: (1) after the mailing of the notice of deficiency, or (2) within the period which would be applicable under subdivision (a), (b) or (c) of this section, if on the date of the mailing of the notice of deficiency a claim has been filed (whether or not filed) stating the grounds upon which the commissioner finds that there is an overpayment. (g) Early return. For purposes of this section, any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day, determined without regard to any extension of time granted the taxpayer. (h) Prepaid tax. For purposes of this section, any tax paid by the taxpayer before the last day prescribed for its payment, any tax withheld from the taxpayer during any calendar year, and any amount paid by the taxpayer as estimated tax for a taxable year shall be deemed to have been paid by the taxpayer on the fifteenth day of the fourth month following the close of his or her taxable year with respect to which such amount constitutes a credit or payment. (i) Return and payment of withholding tax. Notwithstanding subdivision (g) of this section, for purposes of this section with respect to any withholding tax: (1) if a return for any period ending with or within a calendar year is filed before April fifteenth of the succeeding calendar year, such return shall be considered filed on April fifteenth of such succeeding calendar year; and (2) if a tax with respect to remuneration paid during any period ending with or within a calendar year is paid before April fifteenth of the succeeding calendar year, such tax shall be considered paid on April fifteenth of such succeeding calendar year. (j) Cross-reference. For provision barring refund of overpayment credited against tax of a succeeding year, see subdivision (d) of section 11-1928 of this subchapter.

NYC Admin. Code § 11-1930 Interest on overpayment.

§ 11-1930 Interest on overpayment. (a) General. Notwithstanding the provisions of section three-a of the general municipal law, interest shall be allowed and paid as follows at the appropriate rates prescribed for overpayments of tax under chapter seventeen of this title upon any overpayment in respect of the tax imposed by this chapter: (1) from the date of the overpayment to the due date of an amount against which a credit is taken; or (2) from the date of the overpayment to a date (to be determined by the commissioner) preceding the date of a refund check by not more than thirty days, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer. The acceptance of such check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon. No interest shall be allowed or paid if the amount thereof is less than one dollar. (b) Advance payment of tax, payment of estimated tax, and credit for tax withholding. The provisions of subdivisions (g), (h) and (i) of section 11-1929 of this subchapter applicable in determining the date of payment of tax for purposes of determining the period of limitations on credit or refund, shall be applicable in determining the date of payment for purposes of this section. (c) Refund within three months of due date of tax. If any overpayment of tax imposed by this chapter is refunded within three months after the last date prescribed (or permitted by extension of time) for filing the return of such tax or within three months after the return was filed, whichever is later, no interest shall be allowed under this section on such overpayment. (d) Cross-reference. For provision terminating interest after failure to file notice of federal or New York state change under section 11-1922 of this chapter, see subdivision (c) of 11-1929 of this subchapter.

NYC Admin. Code § 11-1931 Petition to commissioner.

§ 11-1931 Petition to commissioner. (a) General. The form of a petition to the commissioner, and further proceedings before the commissioner in any case initiated by the filing of a petition, shall be governed by such rules as the commissioner shall prescribe. No petition shall be denied in whole or in part without opportunity for a hearing on reasonable prior notice. Such hearing shall be conducted by the commissioner, or by a hearing officer designated by the commissioner to take evidence and report to the commissioner. The commissioner shall decide the case as quickly as practicable. Notice of the decision shall be mailed promptly to the taxpayer by certified or registered mail at his or her last known address and such notice shall set forth the commissioner's findings of fact and a brief statement of the grounds of decision in each case decided in whole or in part adversely to the taxpayer. Any portion of an assessment of a deficiency disallowed by the commissioner's decision, shall be forthwith abated, or if paid, credited or refunded to the taxpayer without the making of a claim therefor. (b) Petition for redetermination of a deficiency. Within ninety days, or one hundred fifty days if the notice is addressed to a person outside of the United States, after the mailing of the notice of deficiency authorized by section 11-1923 of this subchapter, the taxpayer may file a petition with the commissioner for a redetermination of the deficiency. Such petition may also assert a claim for refund for the same taxable year or years, subject to the limitations of subdivision (f) of section 11-1929 of this subchapter. (c) Petition for refund. A taxpayer may file a petition with the commissioner for the amounts asserted in a claim for refund if: (1) the taxpayer has filed a timely claim for refund with the commissioner, (2) the taxpayer has not previously filed with the commissioner a timely petition under subdivision (b) of this section for the same taxable year unless the petition under this subdivision relates to a separate claim for credit or refund properly filed under subdivision (e) of section 11-1929 of this subchapter, and (3) either: (A) six months have expired since the claim was filed, or (B) the commissioner has mailed to the taxpayer, by registered or certified mail, a notice of disallowance of such claim in whole or in part. No petition under this subdivision shall be filed more than two years after the date of mailing of a notice of disallowance, unless prior to the expiration of such a two-year period it has been extended by written agreement between the taxpayer and the commissioner. If a taxpayer files a written waiver of the requirement that he or she be mailed a notice of disallowance, the two year period prescribed by this subdivision for filing a petition for refund shall begin on the date such waiver is filed. (d) Assertion and assessment of deficiency after filing petition. (1) Petition for redetermination of deficiency. If a taxpayer files with the commissioner a petition for redetermination of a deficiency, the commissioner shall have power to determine and assess a greater deficiency than asserted in the notice of deficiency and to determine and assess any addition to tax or penalty provided in section 11-1927 of this subchapter, if claim therefor is asserted at or before the hearing and within the period in which an assessment would be timely under section 11-1925 of this subchapter under the rules of the commissioner. (2) Petition for refund. If the taxpayer files with the commissioner a petition for credit or refund for a taxable year, the commissioner may: (A) determine and assess a deficiency for such year as to any amount of deficiency claim (which shall be an assessment) for which is asserted at or before the hearing under rules of the commissioner, and within the period in which an assessment would be timely under section 11-1925 of this subchapter, or (B) deny so much of the amount for which credit or refund is sought in the petition, as is offset by other issues pertaining to the same taxable year which are asserted at or before the hearing under rules of the commissioner. (3) Opportunity to respond. A taxpayer shall be given a reasonable opportunity to respond to any matters asserted by the commissioner under this subdivision. (4) Restriction on further notices of deficiency. If the taxpayer files a petition with the commissioner under this section, no notice of deficiency under section 11-1923 of this subchapter may thereafter be issued by the commissioner for the same taxable year, except in case of fraud or with respect to a change or correction in federal or New York state taxable income or self-employment income required to be reported under section 11-1922 of this chapter. (e) Burden of proof. In any case before the commissioner under this chapter, the burden of proof shall be upon the petitioner except for the following issues, as to which the burden of proof shall be upon the commissioner: (1) whether the petitioner has been guilty of fraud with intent to evade tax; (2) whether the petitioner is liable as the transferee of property of a taxpayer (except where the petitioner's liability arises by reason of section 11-1936 of this subchapter), but not to show that the taxpayer was liable for the tax; and (3) whether the petitioner is liable for any increase in a deficiency where such increase is asserted initially after a notice of deficiency was mailed and a petition under this section filed, unless such increase in deficiency is the result of a change or correction of federal or New York state taxable income or self-employment income required to be reported under section 11-1922 of this chapter, and of which change or correction the commissioner had no notice at the time he or she mailed the notice of deficiency. (f) Evidence of related federal determination. Evidence of a federal determination relating to issues raised in a case before the commissioner under this section shall be admissible, under rules established by the commissioner. (g) Jurisdiction over other years. The commissioner shall consider such facts with relation to the taxes for other years as may be necessary correctly to determine the tax for the taxable year, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year has been overpaid or underpaid.

NYC Admin. Code § 11-1932 Review of commissioner's decision.

§ 11-1932 Review of commissioner's decision. (a) General. A decision of the commissioner shall be subject to judicial review for error, illegality or unconstitutionality at the instance of any taxpayer affected thereby in the manner provided by law for the review of a final decision or action of administrative agencies of the city. An application by a taxpayer for such review must be made within four months after notice of the decision is sent by certified or registered mail to the taxpayer. (b) Judicial review exclusive remedy of taxpayer. The review of a decision of the commissioner provided by this section shall be exclusive remedy available to any taxpayer for the judicial determination of the liability of the taxpayer for the taxes imposed by this chapter. (c) Collection pending review; review bond. Irrespective of any restrictions on the collection of assessments for deficiencies, the commissioner may collect by levy or, otherwise any assessment of a deficiency after the expiration of the period specified in subdivision (a) of this section, notwithstanding that an application for judicial review in respect of such deficiency has been duly made by the taxpayer, unless the taxpayer, at or before the time his or her application for review is made, has paid the assessed deficiency, has deposited with the commissioner the amount of the assessed deficiency, or has filed with the commissioner a bond (which may be a jeopardy bond under subdivision (h) of section 11-1937 of this subchapter) in the amount of the portion of the assessed deficiency (including interest and other amounts) in respect of which the application for review is made with surety approved by a justice of the supreme court of the state of New York, conditioned upon the payment of the assessed deficiency (including interest and other amounts) as finally determined. If as a result of a waiver of the restrictions on the collection of a deficiency any part of the amount determined by the commissioner is paid after the filing of the review bond, such bond shall, at the request of the taxpayer, be proportionately reduced. A similar bond for all costs and charges which may accrue against the taxpayer in the prosecution of such judicial review proceeding must be filed with the commissioner before any such proceeding is instituted. (d) Credit, refund or abatement after review. If the amount of a deficiency assessed and determined by the commissioner is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if payment has not been made, shall be abated. (e) Date of finality of commissioner's decision. A decision of the commissioner shall become final upon the expiration of the period specified in subdivision (a) of this section for making an application for review, if no such application has been duly made within such time, or if such application has been duly made, upon expiration of the time for all further judicial review, or upon the rendering by the commissioner of a decision in accordance with the mandate of the court on review. Notwithstanding the foregoing, for the purpose of making an application for review, the decision of the commissioner shall be deemed final on the date the notice of decision is sent by certified or registered mail to the taxpayer.

NYC Admin. Code § 11-1933 Mailing rules; holidays.

§ 11-1933 Mailing rules; holidays. (a) Timely mailing. If any claim, statement, notice, petition, or other document (including to the extent authorized by the commissioner, a return or declaration of estimated tax) required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of this chapter is, after such period or such date, delivered by the United States mail to the commissioner, bureau, office, officer or person with which or with whom such document is required to be filed, the date of the United States postmark stamped on the envelope shall be deemed to be the date of delivery. This subdivision shall apply only if the postmark date falls within the prescribed period or on or before the prescribed date for the filing of such document, determined with regard to any extension granted for such filing, and only if such document was deposited in the mail, postage prepaid, properly addressed to the commissioner, bureau, office, officer or person with which or with whom the document is required to be filed. If any document is sent by United States registered mail, such registration shall be prima facie evidence that such document was delivered to the commissioner, bureau, office, officer or person to which or to whom addressed. To the extent that the commissioner shall prescribe by regulation, certified mail may be used in lieu of registered mail under this section. This subdivision shall apply in the case of postmarks not made by the United States post office only if and to the extent provided by regulations of the commissioner. (b) Last known address. For purposes of this chapter, a taxpayer's last known address shall be the address given in the last return filed by the taxpayer, unless subsequent to the filing of such return the taxpayer shall have notified the commissioner of a change of address. (c) Last day a Saturday, Sunday or legal holiday. When the last day prescribed under authority of this chapter (including any extension of time) for performing any act falls on Saturday, Sunday, or a legal holiday in the state of New York, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal holiday.

NYC Admin. Code § 11-1934 Collection, levy and liens.

§ 11-1934 Collection, levy and liens. (a) Collection procedures. The taxes imposed by this chapter shall be collected by the commissioner, and he or she may establish the mode or time for the collection of any amount due the commissioner under this chapter if not otherwise specified. The commissioner shall, upon request, give a receipt for any sum collected under this chapter. The commissioner may authorize banks or trust companies which are depositories or financial agents of the city to receive and give a receipt for any tax imposed under this chapter in such manner, at such times, and under such conditions as the commissioner may prescribe; and the commissioner shall prescribe the manner, times and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the commissioner. (b) Notice and demand for tax. The commissioner shall as soon as practicable and, in the case of an assessment the collection of which is restricted by the provisions of subdivision (c) of section 11-1923 of this subchapter, as soon as practicable after the expiration of such restrictions give notice to each person liable for any amount of tax, addition to tax, penalty or interest, which has been assessed but remains unpaid, stating the amount and demanding payment thereof. Such notice shall be left at the dwelling or usual place of business of such person or shall be sent by mail to such person's last known address. Except where the commissioner determines that collection would be jeopardized by delay, if any tax is assessed prior to the last date (including any date fixed by extension) prescribed for payment of such tax, payment of such tax shall not be demanded until after such date. (c) Issuance of warrant after notice and demand. If any person liable under this chapter for the payment of any tax, addition to tax, penalty or interest neglects or refuses to pay the same within ten days after notice and demand therefor is given to such person under subdivision (b) of this section, the commissioner may within six years after the date of the expiration of the period of restriction on the collection of such assessment issue a warrant directed to the sheriff of any county of the state, or to any officer or employee of the department of finance of the city, commanding the sheriff or such officer or employee to levy upon and sell such person's real and personal property for the payment of the amount assessed, with the cost of executing the warrant, and to return such warrant to the commissioner and pay to him or her the money collected by virtue thereof within sixty days after the receipt of the warrant. If the commissioner finds that the collection of tax or other amount is in jeopardy, notice and demand for immediate payment of such tax may be made by the commissioner and upon failure or refusal to pay such tax or other amount the commissioner may issue a warrant without regard to the ten-day period provided in this subdivision. (d) Copy of warrant to be filed and lien to be created. Any sheriff or officer or employee who receives a warrant under subdivision (c) of this section shall within five days thereafter file a copy with the clerk of the appropriate county. The clerk shall thereupon enter in the judgment docket, in the column for judgment debtors, the name of the taxpayer mentioned in the warrant, and in appropriate columns the tax or other amounts for which the warrant is issued and the date when such copy is filed; and such amount shall thereupon be a binding lien upon the real, personal and other property of the taxpayer. (e) Judgment. When a warrant has been filed with the county clerk the commissioner shall, on behalf of the city, be deemed to have obtained judgment against the taxpayer for the tax or other amounts. (f) Execution. The sheriff or officer or employee shall thereupon proceed upon the judgment in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and a sheriff shall be entitled to the same fees for such sheriff's services in executing the warrant, to be collected in the same manner. An officer or employee of the department of finance of the city may proceed in any county or counties of this state and shall have all the powers of execution conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess of actual expenses paid in connection with the execution of the warrant. (g) Taxpayer not then a resident. Where a notice and demand under subdivision (b) shall have been given to a taxpayer who is not then a resident of this state, and it appears to the commissioner that it is not practicable to find in this state property of the taxpayer sufficient to pay the entire balance of tax or other amount owing by such taxpayer who is not then a resident of this state, the commissioner may, in accordance with subdivision (c) of this section, issue a warrant directed to an officer or employee of the department of finance of the city a copy of which warrant shall be mailed by certified or registered mail to the taxpayer at his or her last known address, subject to the rules for mailing provided in subdivision (a) of section 11-1933 of this subchapter. Such warrant shall command the officer or employee to proceed in the city, and such officer or employee shall, within five days after receipt of the warrant, file the warrant and obtain a judgment in accordance with this section. Thereupon the commissioner may authorize the institution of any action or proceeding to collect or enforce the judgment in any place and by any procedure where and by which a civil judgment of the supreme court of the state of New York could be collected or enforced. The commissioner may also, in his or her discretion, designate agents or retain counsel for the purpose of collecting, outside the state of New York, any unpaid taxes, additions to tax, penalties or interest which have been assessed under this chapter against taxpayers who are not then residents of this state, may fix the compensation of such agents and counsel to be paid out of money appropriated or otherwise lawfully available for payment thereof, and may require of them bonds or other security for the faithful performance of their duties, in such form and in such amount as the commissioner shall deem proper and sufficient. (h) Action by the city for recovery of taxes. Action may be brought by the corporation counsel or other appropriate officer of the city at the insistence of the commissioner to recover the amount of any unpaid taxes, additions to tax, penalties or interest which have been assessed under this chapter within six years prior to the date the action is commenced. The period during which collection of any assessment is prohibited by subdivision (c) of section 11-1923 of this subchapter, shall be added to such six years. (i) Release of lien. The commissioner, if he or she finds that the interest of the city will not thereby be jeopardized, and upon such conditions as may require, may release any property from the lien of any warrant for unpaid taxes, additions to tax, penalties and interest filed pursuant to this section, and such release may be recorded in the office of any recording officer in which such warrant has been filed.

NYC Admin. Code § 11-1935 Transferees.

§ 11-1935 Transferees. (a) General. The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due to the city under this chapter, shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which liability relates, except that the period of limitations for assessment against the transferee shall be extended by one year for each successive transfer, in order, from the original taxpayer to the transferee involved, but not by more than three years in the aggregate. The term "transferee" includes donee, heir, legatee, devisee and distributee; and also includes a person liable for the amount of any tax, additions to tax, penalty or interest under the provisions of section 11-1936 of this subchapter. (b) Exceptions. (1) If before the expiration of the period of limitations for assessment of liability of the transferee, a claim has been filed by the commissioner in any court against the original taxpayer or the last preceding transferee based upon the liability of the original taxpayer, then the period of limitation for assessment of liability of the transferee shall in no event expire prior to one year after such claim has been finally allowed, disallowed or otherwise disposed of. (2) If, before the expiration of the time prescribed in subdivision (a) of this section or paragraph one of this subdivision for the assessment of the liability, the commissioner and the transferee have both consented in writing to its assessment after such time, the liability may be assessed 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. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by such transferee or overpayments of tax made by the transferor as to which the transferee is legally entitled to credit or refund, such agreement and any extension thereof shall be deemed an agreement and extension thereof referred to in subdivision (b) of section 11-1929 of this subchapter. If the agreement is executed after the expiration of the period of limitation for assessment against the original taxpayer, then in applying the limitations under subdivision (b) of section 11-1929 of this subchapter on the amount of the credit or refund, the periods specified in subdivision (a) of section 11-1929 of this subchapter shall be increased by the period from the date of such expiration to the date of the agreement. (c) Deceased transferor. If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect if he or she had lived. (d) Evidence. Notwithstanding the provisions of section 11-1942 of this subchapter, the commissioner shall use his or her powers to make available to the transferee evidence necessary to enable the transferee to determine the liability of the original taxpayer and of any preceding transferees, but without undue hardship to the original taxpayer or preceding transferee. See subdivision (e) of section 11-1931 of this subchapter for rule as to burden of proof.

NYC Admin. Code § 11-1936 Liability of bulk transferees.

§ 11-1936 Liability of bulk transferees. Whenever there is made a sale, transfer or assignment in bulk of any part or the whole of a stock of merchandise or of fixtures, or merchandise and of fixtures pertaining to the conducting of the business of the seller, transferor or assignor, otherwise than in the ordinary course of trade and in the regular prosecution of said business, the purchaser, transferee or assignee shall at least ten days before taking possession of such merchandise, fixtures, or merchandise and fixtures, or paying therefor, notify the commissioner by registered mail of the proposed sale and of the price, terms and conditions thereof, whether or not the seller, transferor or assignor, has represented to, or informed the purchaser, transferee or assignee, that it owes any tax pursuant to this chapter, whether or not the purchaser, transferee or assignee has knowledge that such taxes are owing, and whether or not any such taxes are in fact owing. Whenever the purchaser, transferee or assignee shall fail to give the notice to the commissioner required by this section, or whenever the commissioner shall inform the purchaser, transferee or assignee that a possible claim for such tax or taxes exists, any sums of money, property or choses in action, or other consideration, which the purchaser, transferee or assignee is required to transfer over to the seller, transferor or assignor shall be subject to a first priority right and lien for any such taxes theretofore or thereafter determined to be due from the seller, transferor or assignor to the city, and the purchaser, transferee or assignee is forbidden to transfer to the seller, transferor or assignor any such sums of money, property or choses in action to the extent of the amount of the city's claim. For failure to comply with the provisions of this subdivision the purchaser, transferee or assignee, in addition to being subject to the liabilities and remedies imposed under the provisions of article six of the uniform commercial code, shall be personally liable for the payment to the city of any such taxes, theretofore or thereafter determined to be due to the city from the seller, transferor or assignor and such liability may be assessed and enforced in the same manner as the liability for tax is imposed under this chapter.

NYC Admin. Code § 11-1937 Jeopardy determination or assessment.

§ 11-1937 Jeopardy determination or assessment. (a) Authority for making. If the commissioner believes that the assessment or collection of a deficiency will be jeopardized by delay, he or she shall, notwithstanding the provisions of sections 11-1923 and 11-1939 of this subchapter, immediately assess and/or proceed to collect such deficiency (together with all interest, penalties and additions to tax provided for by law), and notice and demand shall be made by the commissioner for the payment thereof. (b) Notice of deficiency. If the jeopardy assessment is made before any notice in respect of the tax to which the jeopardy assessment relates has been mailed under section 11-1923 of this subchapter, then the commissioner shall mail a notice under such section within sixty days after making of the assessment. (c) Amount assessable before decision of commissioner. The jeopardy assessment may be made in respect of a deficiency greater or less than that of which notice is mailed to the taxpayer and whether or not the taxpayer has therefor filed a petition with the commissioner. The commissioner may, at any time before rendering his or her decision, abate such assessment or any unpaid portion thereof, to the extent that he or she believes the assessment to be excessive in amount. The commissioner may in his or her decision redetermine the entire amount of the deficiency and of all amounts assessed at the same time in connection therewith. (d) Amount assessable after decision of commissioner. If the jeopardy assessment of determination of jeopardy is made after the decision of the commissioner is rendered, such assessment or determination may be made only in respect of the deficiency determined by the commissioner in his or her decision. (e) Expiration of right to assess. A jeopardy determination may not be made after the decision of the commissioner has become final or after the taxpayer has made an application for review of the decision of the commissioner. (f) Collection of unpaid amounts. When a petition has been filed with the commissioner and when the amount which should have been assessed has been determined by a decision of the commissioner which has become final, then any unpaid portion, the collection of which has been stayed by bond, shall be collected as part of the tax upon notice and demand from the commissioner, and any remaining portion of the assessment shall be abated. If the amount already collected exceeds the amount determined as the amount which should have been assessed, such excess shall be credited or refunded to the taxpayer as provided in section 11-1928 of this subchapter without the filing of claim therefor. If the amount determined as the amount which should have been assessed is greater than the amount actually assessed, then the difference shall be assessed and shall be collected as part of the tax upon notice and demand from the commissioner. (g) Abatement if jeopardy does not exist. The commissioner may abate the jeopardy determination if he or she finds that jeopardy does not exist. Such abatement may not be made after a decision of the commissioner in respect of the deficiency has been rendered or, if no petition is filed with the commissioner, after the expiration of the period for filing such petition. The period of limitation on the making of a levy or a proceeding for collection, in respect of any deficiency, shall be determined as if the jeopardy assessment so abated has not been made, except that the running of such period shall in any event be suspended for the period from the date of such jeopardy determination until the expiration of the tenth day after the day on which such jeopardy determination is abated. (h) Bond to stay collection. The collection of the whole or any amount of any assessment determined to be in jeopardy may be stayed by filing with the commissioner, within such time as may be fixed by regulation, a bond in an amount equal to the amount as to which the stay is desired conditioned upon the payment of the amount (together with interest thereon) the collection of which is stayed at the time at which, but for the making of the jeopardy assessment, such amount would be due. Upon the filing of the bond, the collection of so much of the amount assessed as is covered by the bond shall be stayed. The taxpayer shall have the right to waive such stay at any time in respect of the whole or any part of the amount covered by the bond and, if as a result of such waiver any part of the amount covered by the bond is paid, then the bond shall, at the request of the taxpayer, be proportionately reduced. If any portion of the jeopardy assessment is abated, or if a notice of deficiency under section 11-1923 of this subchapter is mailed to the taxpayer in a lesser amount, the bond shall, at the request of the taxpayer, be proportionately reduced. (i) Petition to commissioner. If the bond is given before the taxpayer has filed his or her petition under section 11-1931 of this subchapter, the bond shall contain a further condition that if a petition is not filed within the period provided in such section, then the amount, the collection of which is stayed by the bond, will be paid on notice and demand at any time after the expiration of such period, together with interest thereon from the date of the jeopardy notice and demand to the date of notice and demand under this subdivision. The bond shall be conditioned upon the payment of so much of such assessment (collection of which is stayed by the bond) as is not abated by a decision of the commissioner which has become final. If the commissioner determines that the amount assessed is greater than the amount which should have been assessed, then the bond shall, at the request of the taxpayer, be proportionately reduced when the decision of the commissioner is rendered. (j) Stay of sale of seized property pending commissioner's decision. Where a jeopardy assessment or a determination of jeopardy is made, the property seized for the collection of the tax shall not be sold: (1) if subdivision (b) of this section is applicable, prior to the issuance of the notice of deficiency and the expiration of the time provided in section 11-1931 of this subchapter for filing a petition with the commissioner, and (2) if a petition is filed with the commissioner (whether before or after the making of such jeopardy assessment or determination), prior to the expiration of the period during which the collection of the deficiency assessed would be prohibited if subdivision (a) of this section were not applicable. Such property may be sold if the taxpayer consents to the sale, or if the commissioner determines that the expenses of conservation and maintenance will greatly reduce the net proceeds, or if the property is perishable. (k) Interest. For the purpose of subdivision (a) of section 11-1926 of this subchapter, the last date prescribed for payment shall be determined without regard to any notice and demand for payment issued under this section prior to the last date otherwise prescribed for such payment. (l) Early termination of taxable year. If the commissioner finds that a taxpayer designs quickly to depart from this state or to remove his or her property therefrom, or to conceal himself or herself or his or her property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax for the current or the preceding taxable year unless such proceedings be brought without delay, the commissioner shall declare the taxable period for such taxpayer immediately terminated, and shall cause notice of such finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether or not the time otherwise allowed by law for filing return and paying the tax has expired; and such taxes shall thereupon become immediately due and payable. In any proceeding brought to enforce payment of taxes made due and payable by virtue of the provisions of this subdivision, the finding of the commissioner made as herein provided, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of jeopardy. (m) Reopening of taxable period. Notwithstanding the termination of the taxable period of the taxpayer by the commissioner as provided in subdivision (1), the commissioner may reopen such taxable period each time the taxpayer is found by the commissioner to have received wages or net earnings from self-employment, within the current taxable year, since the termination of such period. A taxable period so terminated by the commissioner may be reopened by the taxpayer if he or she files with the commissioner a true and accurate return of taxable wages and net earnings from self-employment under this chapter for such taxable period, together with such other information as the commissioner may by regulation prescribe. (n) Furnishing of bond where taxable year is closed by the commissioner. Payment of taxes shall not be enforced by any proceedings under the provisions of subdivision (1) prior to the expiration of the time otherwise allowed for paying such taxes if the taxpayer furnishes, under regulations prescribed by the commissioner, a bond to insure the timely making of returns with respect to, and payment of, such taxes or any taxes for prior years.

NYC Admin. Code § 11-1938 Criminal penalties.

§ 11-1938 Criminal penalties. (a) Attempt to evade tax. Any individual, corporation or partnership or any officer or employee of any corporation, or member or employee of any partnership, who, with intent to evade any tax or any requirement of this chapter or any lawful requirement of the commissioner thereunder, shall fail to pay the tax, or to make, render, sign or certify any return or declaration of estimated tax, or to supply any information within the time required by or under the provisions of this chapter, or who, with like intent, shall make, render, sign or certify any false or fraudulent return, declaration or statement, or shall supply any false or fraudulent information, or who shall fail to comply with the provisions of subdivision (b) of section 11-1912 of this chapter after the service of a notice by the commissioner thereunder, shall be guilty of a misdemeanor and shall, upon conviction, be fined not to exceed five thousand dollars or be imprisoned not to exceed one year, or both, at the discretion of the court. (b) Limitations. Notwithstanding the provisions of section 30.10 of the criminal procedure law or of any other law of this state, a prosecution for any offense under this section may be commenced at any time not later than three years after the commission of such offense provided that, if such offense is the failure to do an act required by or under any provision of this chapter to be done before a certain date, a prosecution for such offense may be commenced not later than three years after such date. (c) Willful failure to withhold. Any individual, corporation or partnership or any officer or employee of any corporation (including a dissolved corporation), or member or employee of any partnership, who willfully fails to collect or pay over any withholding tax as required, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not to exceed five thousand dollars or imprisoned not to exceed one year, or both. (d) Two or more charges. In the prosecution of offenses under this section, if there are two or more charges against any person or corporation, involving a violation or violations of any provision or provisions of this chapter, whether for the same or different taxable years, instead of returning several indictments or filing several informations, all of such charges may be joined in one indictment or information, in separate counts, and if two or more indictments are found, or two or more informations are filed, the court may order them to be consolidated. If a person or corporation shall be convicted of two or more offenses constituting different crimes set forth in different counts of one indictment or information, or in separate indictments or informations consolidated as hereinbefore provided, the court may impose a separate sentence for each offense, and if imprisonment is imposed, the court may order any of such sentences to be served concurrently or consecutively. (e) Miscellaneous rules. Any prosecution under this section may be conducted in any county where the person or corporation to whose tax liability the proceeding relates resides, or has a place of business, or in any county in which any such crime is committed. The corporation counsel of the city shall have concurrent jurisdiction with any district attorney in the prosecution of any offense under this section. If the provisions of this section conflict with those contained in any other law, this section shall control. The certificate of the commissioner to the effect that a tax has not been paid, that a return or declaration of estimated tax has not been filed, or that information has not been supplied, as required by or under the provisions of this chapter, shall be prima facie evidence that such tax has not been paid, that such return or declaration has not been filed, or that such information has not been supplied. All fines levied under this section shall be paid to the commissioner and deposited in the same manner as revenues collected or received under this chapter.

NYC Admin. Code § 11-1939 Armed forces relief provisions.

§ 11-1939 Armed forces relief provisions. (a) Time to be disregarded. In the case of an individual serving in the armed forces of the United States or serving in support of such armed forces, in an area designated by the president of the United States by executive order as a "combat zone" at any time during the period designated by the president by executive order as the period of combatant activities in such zone, or hospitalized outside the state as a result of injury received while serving in such an area during such time, the period of service in such area, plus the period of continuous hospitalized outside the state attributable to such injury, and the next one hundred eighty days thereafter, shall be disregarded in determining, under this chapter in respect of the tax liability (including any interest, penalty, or addition to the tax) of such individual: (1) Whether any of the following acts was performed within the time prescribed therefor: (A) filing any return of tax (except withholding tax); (B) payment of any tax (except withholding tax) or any installment thereof or of any other liability to the commissioner, in respect thereof; (C) filing a petition with the commissioner for credit or refund or for redetermination of a deficiency, or application for review of a decision rendered by the commissioner; (D) allowance of a credit or refund of tax; (E) filing a claim for credit or refund of tax; (F) giving or making any notice or demand for the payment of any tax, or with respect to any liability to the commissioner in respect of tax; (G) collection, by the commissioner, by levy or otherwise of the amount of any liability in respect of tax; (H) bringing suit by the city, or any officer, on its behalf, in respect of any liability in respect of tax; and (I) any other act required or permitted under this chapter or specified in the regulations prescribed under this section by the commissioner. (2) The amount of any credit or refund (including interest). (b) Action taken before ascertainment of right to benefits. The collection of the tax imposed by this chapter or of any liability to the commissioner in respect of such tax, or any action or proceeding by or on behalf of the commissioner in connection therewith, may be made, taken, begun, or prosecuted in accordance with law, without regard to the provisions of subdivision (a) of this section, unless prior to such collection, action, or proceeding it is ascertained that the person concerned is entitled to the benefit of subdivision (a). (c) Members of armed forces dying in action. In the case of any person who dies while in active service as a member of the armed forces of the United States, if such death occurred while serving in a combat zone during a period of combatant activities in such zone, as described in subdivision (a) of this section, or as a result of wounds, disease or injury incurred while so serving, the tax imposed by this chapter shall not apply with respect to the taxable year in which falls the date of his or her death, or with respect to any prior taxable year ending on or after the first day so served in a combat zone, and no returns shall be required in behalf of such person or his or her estate for such year; and the tax for any such taxable year which is unpaid at the date of death, including interest, additions to tax and penalties, if any, shall not be assessed and, if assessed, the assessment shall be abated and, if collected, shall be refunded to the legal representative of such estate if one has been appointed and has qualified, or, if no legal representative has been appointed or has qualified, to the surviving spouse.

NYC Admin. Code § 11-1940 General powers of commissioner.

§ 11-1940 General powers of commissioner. (a) General. The commissioner shall administer and enforce the tax imposed by this chapter and the commissioner is authorized to make such rules and regulations, and to require such facts and information to be reported, as the commissioner may deem necessary to enforce the provisions of this chapter and the commissioner may delegate his or her powers and functions under all subchapters of this chapter to one of his or her deputies or to any employee or employees of his or her department. (b) Examination of books and witnesses. The commissioner for the purpose of ascertaining the correctness of any return, or for the purpose of making an estimate of taxable wages and net earnings from self-employment of any person, shall have power to examine or to cause to have examined, by any agent or representative designated by him or her for that purpose, any books, papers, records or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or any officer or employee of such person, or the attendance of any other person having knowledge in the premises, may take testimony and require proof material for the commissioner's information, with power to administer oaths to such person or persons and may issue commissions for the examination of witnesses who are out of the state or unable to attend before the commissioner or excused from attendance, and for the production of books, papers, records or memoranda. (c) Abatement authority. The commissioner, of his or her own motion, may abate any small unpaid balance of an assessment of tax, or any liability in respect thereof, if the commissioner determines under uniform rules prescribed by him or her that the administration and collection costs involved would not warrant collection of the amount due. The commissioner may also abate, of his or her own motion, the unpaid portion of the assessment of any tax or any liability in respect thereof, which is excessive in amount, or is assessed after the expiration of the period of limitation properly applicable thereto, or is erroneously or illegally assessed. No claim for abatement under this subdivision shall be filed by a taxpayer. (d) Special refund authority. Where no questions of fact or law are involved and it appears from the records of the commissioner that any moneys have been erroneously or illegally collected from any taxpayer or other person, or paid by such taxpayer or other person under a mistake of facts, pursuant to the provisions of this chapter, the commissioner at any time, without regard to any period of limitations, shall have the power, upon making a record of his or her reasons therefor in writing, to cause such moneys so paid and being erroneously and illegally held to be refunded. (e) Cooperation with the United States and other states. Notwithstanding the provisions of section 11-1942 of this subchapter, the commissioner may permit the secretary of the treasury of the United States or such secretary's delegates, or the proper tax officer of any other state imposing an income tax upon the income of individuals, or the authorized representative of either such officer, to inspect any return filed under this chapter, or may furnish to such officer or his or her authorized representative an abstract of any such return or supply him or her with information concerning an item contained in any such return, or disclosed by any investigation of tax liability under this chapter, but such permission shall be granted or such information furnished to such officer or his or her representative only if the laws of the United States or of such state, as the case may be, grant substantially similar privileges to the commissioner and such information is to be used for tax purposes only; and provided further the commissioner may furnish to the commissioner of internal revenue or his or her authorized representative such returns filed under this chapter and other tax information as he or she may consider proper for the use in court actions or proceedings under the internal revenue code, whether civil or criminal, where a written request therefor has been made to the commissioner by the secretary of the treasury of the United States or by his or her delegates, provided the laws of the United States grant substantially similar powers to the secretary of the treasury of the United States or such secretary's delegates. Where the commissioner has so authorized use of returns and other information in such actions or proceedings, officers and employees of the department of taxation and finance may testify in such actions or proceedings in respect to such returns or other information.

NYC Admin. Code § 11-1941 Joint enforcement.

§ 11-1941 Joint enforcement. (1) If there is assessed a tax under this chapter and there is also assessed a tax or taxes against the same taxpayer pursuant to article twenty-two of the tax law and if the commissioner of the tax imposed by this chapter takes action under the tax law with respect to the enforcement and collection of the tax or taxes assessed under such tax law, the commissioner shall, wherever possible, accompany such action with a similar action under similar enforcement and collection provisions of this chapter. (2) Any monies collected as a result of such joint action shall be deemed to have been collected in proportion in the amounts due, including tax, penalties, interest and additions to tax under article twenty-two of the tax law and under this chapter. (3) Whenever the commissioner takes any action with respect to a deficiency of personal income tax, under article twenty-two of the tax law other than the action set forth in subdivision one of this section the commissioner may, in his or her discretion, accompany such action with a similar action under this chapter.

NYC Admin. Code § 11-1942 Secrecy requirement and penalties for violation.

§ 11-1942 Secrecy requirement and penalties for violation. 1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner or any other officer or employee of the department of finance of the city, any person engaged or retained by such commissioner or department on an independent contract basis, any depository to which any return may be delivered as provided in subdivision two of this section, any officer or employee of such depository, or any person who, pursuant to this section, is permitted to inspect any report or return or to whom a copy, an abstract or a portion of any report or return is furnished, or to whom any information contained in any report or return is furnished, to divulge or make known in any manner the amount of wages or earnings or any particulars set forth or disclosed in any report or return required under this chapter. The commissioner or any other officer and employee charged with the custody of such reports and returns shall not be required to produce any of them or evidence of anything contained in them in any action or proceeding in any court, except on behalf of the city in an action or proceeding under the provisions of this chapter or in any other action or proceeding involving the collection of a tax due under this chapter to which the city is a party or a claimant, or on behalf of any party to any action or proceeding under the provisions of this chapter when the reports, returns or facts shown thereby are directly involved in such action or proceeding, in any of which events the court may require the production of, and may admit in evidence, so much of said reports, returns or of the facts shown thereby, as are pertinent to the action or proceeding and no more; except as provided in subdivision (e) of section 11-1940 of this subchapter. The commissioner may, nevertheless, publish a copy or a summary of any determination or decision rendered after the hearing required under section 11-1931 of this subchapter of this chapter. Nothing herein shall be construed to prohibit the delivery to a taxpayer or the taxpayer's duly authorized representative of a certified copy of any return or report filed in connection with his or her tax or to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the legal representatives of the city of the report or return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding under this chapter has been recommended by the commissioner. Reports and returns shall be preserved for three years and thereafter until the commissioner orders them to be destroyed. Any violation of the provisions of this section shall be punished by a fine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both, at the discretion of the court, and if the offender be the commissioner or any other officer or employee of the city, he or she shall be dismissed from office and be incapable of holding any public office in the city or the state for a period of five years thereafter. 2. Notwithstanding the provisions of subdivision one of this section, the commissioner of finance, in his or her discretion, may require or permit any or all individuals, estates or trusts, liable for any tax imposed by this chapter, to make payments on account of estimated tax and payment of any tax, penalty or interest imposed by this chapter to banks, banking houses or trust companies designated by the commissioner of finance and to file declarations of estimated tax and reports and returns with such banks, banking houses or trust companies as agents of the commissioner of finance, in lieu of making any such payment directly to the commissioner of finance. However, the commissioner of finance shall designate only such banks, banking houses or trust companies as are depositories or financial agents of the city.

NYC Admin. Code § 11-1943 Provisions not applicable.

§ 11-1943 Provisions not applicable. The provisions contained in this subchapter shall not be applicable with respect to taxes imposed for taxable periods commencing on or after January first, nineteen hundred seventy-six but, with respect to the tax imposed for such periods the provisions contained in part VI of article twenty-two of the tax law and sections six hundred fifty-three, six hundred fifty-eight, six hundred sixty-two and thirteen hundred eleven of the tax law including the provisions of judicial review by a proceeding under article seventy-eight of the civil practice law and rules shall be applicable with the same force and effect as if those provisions had been incorporated in full in this section except where inconsistent with the provisions of this chapter.

NYC Admin. Code § 11-1944 Deposit and disposition of revenues by commissioner.

§ 11-1944 Deposit and disposition of revenues by commissioner. All taxes, penalties and interest imposed under this chapter which are paid to or collected by the commissioner of finance shall be deposited by the commissioner of finance in the general fund of the city.

NYC Admin. Code § 11-1945 Effect of invalidity in part; inconsistencies with other laws.

§ 11-1945 Effect of invalidity in part; inconsistencies with other laws. (a) If any clause, sentence, paragraph, subdivision, section, provision or other portion of this chapter or the application thereof to any person or circumstances shall be held to be invalid, such holding shall not affect, impair or invalidate the remainder of this chapter or the application of such portion held invalid, to any other person or circumstances, but shall be confined in its operation to the clause, sentence, paragraph, subdivision, section, provision or other portion thereof directly involved in such holding or to the person and circumstances therein involved. (b) If any provision of this chapter is inconsistent with, in conflict with, or contrary to any other provision of law, such provision of this chapter shall prevail over such other provision and such other provision shall be deemed to have been amended, superseded or repealed to the extent of such inconsistency, conflict or contrariety.

Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-14649Fetched: 10/24/2026