§ 576 — Time limitations

§ 576. Time limitations. 1. Determinations of liability for\ncontributions. No determination of liability for contributions pursuant\nto section five hundred sixty of this article shall be made more than\nthree years after the last day of the calendar year in which the wages\non which such liability is based were paid, except as provided in\nsubdivision three of this section.\n 2. Determinations of amount of contributions. No determination\npursuant to section five hundred seventy-one of this article of the\namount of contributions due shall be made more than three years after\nthe last day of the calendar year in which the wages on which such\ncontributions are based were paid except as provided in subdivision\nthree of this section.\n 3. Determinations of liability for and amount of contributions after\ncontest. If an employer contests a determination of liability for\ncontributions, a determination of liability for and the amount of\ncontributions due for the contested period and subsequent periods may be\nmade at any time prior to the latter of the following:\n (a) three years after the last day of the calendar year in which the\nwages on which such contributions are based were paid; or\n (b) two years after the last day of the calendar year in which such\ndetermination of liability for contributions became final and\nirrevocable.\n 4. Determinations of penalties. No determination of the amount of any\npenalty imposed for the failure of an employer to submit reports as\nrequired by section five hundred seventy-five of this article shall be\nmade more than one year after the last day of the calendar year in which\nsuch reports were due.\n 5. Enforcement of payment of contributions. Payment of contributions\ndue on the basis of wages reported by the employer, and payment of\ncontributions due on the basis of a determination made pursuant to\nsection five hundred seventy-one of this article within the time limit\nprovided in subdivisions two and three of this section may be enforced\nby civil action or through warrant proceedings only if such action is\nbegun or such warrant is filed within two years after the last day of\nthe calendar year in which such report was received by the commissioner\nor in which such determination became final and irrevocable.\n 6. Enforcement of payment of penalties. Payment of penalties may be\nenforced by civil action or through warrant proceedings only if such\naction is begun or such warrant is filed within two years after the last\nday of the calendar year in which the determination of the amount of the\npenalty became final and irrevocable.\n 7. Enforcement of payment after extension agreement. If a deferred\npayment agreement has been entered into by the employer the payment\nwhich is the subject of the agreement may be enforced by civil action or\nthrough warrant proceedings if such action is begun or such warrant is\nfiled within two years after the last day of the calendar year in which\nthe final payment was due pursuant to such agreement.\n 8. Fraud. The provisions of this section shall not apply if the\nemployer, with intent to defraud, fails to file prescribed contribution\nreports or files false reports.\n 9. Date of determination. For the purpose of this section no\ndetermination shall be deemed to have been made until the date upon\nwhich notice of such determination is mailed or delivered personally to\nthe employer affected thereby.\n