1.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). If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed on the date specified in subdivision two of section seventy-two if no petition to the director of finance is filed, or if a petition is filed, then upon the date when a decision of the director of finance establishing the amount of the deficiency becomes final. If a report or an amended return filed pursuant to part two or part three of this title concedes the accuracy of a federal adjustment or change or correction or renegotiation, or computation or recomputation of tax, any deficiency in tax under part two or part three of this title 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 seventy-four. If a report filed pursuant to part two of this title concedes the accuracy of a state change or correction of sales and compensating use tax liability, any deficiency in tax under part two of this title resulting therefrom shall be deemed assessed on the date of filing such report, and such assessment shall be timely notwithstanding section seventy-four. If a notice of additional tax due, as prescribed in subdivision five of section seventy-two, 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 adjustment or change or correction or renegotiation or computation or recomputation of tax, or an amended return, where such return was required by part two or part three of this title, is filed accompanied by a statement showing wherein such federal determination and such notice of additional tax due are erroneous. If a notice of additional tax due, as prescribed in subdivision nine of section seventy-two, 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 state change or correction, or a copy of an amended return or report, where such copy was required by part two of this title, is filed accompanied by a statement showing wherein such 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 paid as estimated tax, shall be deemed to be assessed upon the date of receipt of payment notwithstanding any other provisions.2.Other assessment powers.-If the mode or time for the assessment of any tax under the named parts (including interest, additions to tax and assessable penalties) is not otherwise provided for, the director of finance may establish the same by regulations.3.Estimated tax.-No unpaid amount of estimated tax under part two or part three shall be assessed.4.Supplemental assessment.-The director of finance may, at any time within the period described for assessment, make a supplemental assessment, subject to the provisions of section seventy-two where applicable, whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.5.Cross reference.-For assessment in case of jeopardy, see section eighty-five.N.Y. General City Model Law § 73