N.Y. Tax Law § 1807
Current through 2024 NY Law Chapters 1-59 and 61-121
For purposes of this article, the payments due and not paid under a single article of this chapter pursuant to a common scheme or plan or due and not paid, within one year, may be charged in a single count, and the amount of underpaid tax liability incurred, within one year, may be aggregated in a single count.
N.Y. Tax Law § 1807