N.Y. Comp. Codes R. & Regs. tit. 20 § 419.1

Current through Register Vol. 46, No. 45, November 2, 2024

Section 419.1 - Determination of tax

Tax Law, §§ 288, 289-d

(a) Except as otherwise provided for in this section, if a distributor of motor fuel or any other person liable for tax, penalty and interest imposed by article 12-A of the Tax Law, files a return but such return is incorrect or insufficient, the Department of Taxation and Finance may determine the amount of tax, penalty and interest due the State at any time within three years from the date such return was filed, whether or not the return was filed on or after the due date.

(b) A notice of determination is given by mailing it to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the application for registration as a distributor of motor fuel or at the address reflected in the last return filed by such person or in the event no application or return has been filed then at any address of such person as may be obtainable. The mailing of the notice is presumptive evidence of its receipt by the person to whom it is addressed. Any period of time which is measured from the giving of notice by the Department of Taxation and Finance begins to run from the date of mailing of such notice.

(c) A determination of the amount of tax, penalty and interest due the State may be made by the department at any time if a distributor or any other person liable therefor:

(1) has not registered as a distributor of motor fuel as required by article 12-A of the Tax Law;

(2) fails to file a return;

(3) files a willfully false or fraudulent return with an intent to evade the tax; or

(4) fails to comply with section 411.1(e) of this Title with respect to immediately informing the department, in writing, of any changes in its address, officers, directors or partners or their resident addresses as shown in its application for registration.

(d) If a distributor has, in accordance with section 411.1(e) of this Title, informed the department, in writing, of any changes in its address, officers, directors or partners or their resident addresses as shown in the distributor's application for registration as a distributor of motor fuel, a determination of any tax, penalty and interest may be made by the department at any time within three years after such information is received. The provisions of this subdivision are not intended to renew the authority to determine taxes in respect of any return beyond three years from the date such return was filed if such changes occurred subsequent to the expiration of such three-year period nor to limit or restrict any period of time otherwise prescribed by this section.

(e) If before the expiration of time for a determination of tax, penalty and interest prescribed in this section, the distributor or any other person liable therefor consents in writing to a determination after such time, the tax, penalty and interest may be determined at any time prior to the expiration of the period agreed upon. The period agreed to may be further extended by subsequent written agreement if made before the expiration of the period previously agreed upon.

(f) Any determination made pursuant to this section shall finally and irrevocably fix the tax, penalty and interest due the State, unless the distributor, or other person against whom such amounts are assessed, within 90 days after the date of giving of the notice of determination, petitions the Division of Tax Appeals for a hearing or unless the Commissioner of Taxation and Finance redetermines the same. (For hearing procedures, see Part 3000 of this Title.)

N.Y. Comp. Codes R. & Regs. Tit. 20 § 419.1