§ 173-A — Hearing rights upon notice and demand

New York § 173-A

• Jurisdiction: New York
• Law TAX: Tax
• Art. 8: Department of Taxation and Finance; Commissioner of Taxation and Finance

Text

§ 173-a. Hearing rights upon notice and demand. 1. Applicability and\nconstruction. (a) Applicability. Except as otherwise provided in this\nsection, this section shall apply with respect to any tax which is\nadministered by the commissioner and which is imposed by or authorized\nto be imposed pursuant to this chapter or any other law. Unless a\ndifferent meaning is clearly required, any reference to "tax" or "taxes"\nin this section shall be deemed also to refer to special assessments,\nfees, interest, additions to tax, penalties or other impositions which\nare administered by the commissioner.\n (b) Exceptions to applicability. This section shall not apply to any\ntax which is administered by the commissioner and which is imposed by or\nauthorized to be imposed pursuant to:\n (i) Article ten of this chapter (taxable transfers - residents).\n (ii) Article eleven of this chapter (tax on mortgages).\n (iii) Article twelve of this chapter (tax on transfers of stock and\nother corporate certificates).\n (c) Construction. The provisions of this section shall supplement or\nbe in addition to the procedures relating to collection or\nadministration provided with respect to any tax covered by this section.\nWhere a provision of this section is inconsistent with any such\nprovision with respect to such tax, the provisions of this section shall\napply.\n 2. Corporate and personal income taxes. With respect to any tax which\nincorporates or otherwise utilizes the procedures set forth in part VI\nof article twenty-two or article twenty-seven of this chapter,\nprovisions of law which authorize the issuance of a notice and demand\nfor an amount without the issuance of a notice of deficiency for such\namount, including any interest, additions to tax or penalties related\nthereto, in cases of mathematical or clerical errors or failure to pay\ntax shown on a return, or authorize the issuance of a notice of\nadditional tax due, including any interest, additions to tax or\npenalties related thereto, shall be construed as specifically denying\nand modifying the right to a hearing with respect to any such notice and\ndemand or notice of additional tax due for purposes of subdivision four\nof section two thousand six of this chapter. Any such notice and demand\nor notice of additional tax due shall not be construed as a notice which\ngives a person the right to a hearing under article forty of this\nchapter.\n 3. Sales and compensating use and miscellaneous taxes. With respect to\nany tax to which this section applies and which is not covered by\nsubdivision two of this section:\n (a) Final determination. The amount of tax which a return or report\nshows to be due, the amount of tax which a return or report would have\nshown to be due but for a mathematical or clerical error (including,\nwith respect to a tax payable by the purchase of stamps, the amount of\nstamps purchased) or the amount of penalty and any interest due for\nfailing to file a return or report or to pay or pay over any tax (or to\npay for any stamps purchased) to the commissioner within the time\nrequired by or pursuant to any such tax (but not including any such\npenalty or interest attributable to any amount of tax with respect to\nwhich a notice of determination is required to be issued) shall be\ndeemed to be finally determined to be due not later than on the date of\nthe filing of such return or report (including any amended return or\nreport showing an increase of tax or in the case of the purchase of\nstamps, such date of purchase). Such amount of tax, penalty or interest\nshall be paid upon notice and demand and shall be assessed, collected\nand paid in the manner provided for in each of the several taxes covered\nunder this subdivision and such notice and demand shall not be\nconsidered as a notice of determination for purposes of the taxes\ncovered under this subdivision. If a notice of determination has been\nmailed with respect to a tax covered under this subdivision, the amount\nof the determination shall be deemed to be finally and irrevocably fixed\non the date specified in any such tax if no petition to the division of\ntax appeals is filed, or, if a petition is filed, then upon the date\nwhen a determination or decision rendered in the division of tax appeals\nestablishing the amount of the notice of determination becomes final\npursuant to article forty of this chapter.\n (b) Notice and demand. (1) The commissioner shall, as soon as\npracticable, give notice to each person liable for any amount of tax,\naddition to tax, penalty or interest, which has been finally determined\nto be due or which has been finally and irrevocably fixed, as the case\nmay be, but remains unpaid, stating the amount and demanding payment\nthereof. Such notice shall be left at the dwelling or usual place of\nbusiness of such person or shall be sent by mail to such person's last\nknown address. Except where the commissioner determines that collection\nwould be jeopardized by delay and the applicable tax contains provisions\nauthorizing a jeopardy procedure, if any tax is finally determined to be\ndue or is finally and irrevocably fixed prior to the last date\n(including any date fixed by extension) prescribed for payment of such\ntax, payment of such tax shall not be demanded until after such date. If\nthe commissioner finds that the determination, assessment or collection\nof tax, addition to tax, penalty or interest is in jeopardy and the\napplicable tax contains provisions authorizing procedures regarding\nearly determination, the commissioner may immediately determine the\namount of such tax, addition to tax, penalty or interest (whether before\nor after the due date of any return or report required to show such tax,\naddition to tax, penalty or interest) and assess the same and give\nnotice and demand for the payment thereof.\n (2) If notice and demand is made for payment of any amount under\nsubparagraph one of this paragraph, and if such amount is paid within\ntwenty-one calendar days (ten business days if the amount for which such\nnotice and demand is made equals or exceeds one hundred thousand\ndollars) after the date of such notice and demand, interest under the\napplicable tax on the amount so paid shall not be imposed for the period\nafter the date of such notice and demand.\n (c) Hearing rights upon notice and demand. Provisions of law which\nauthorize the issuance of a notice and demand for an amount without the\nissuance of a notice of determination for such amount, including any\ninterest or penalties related thereto, shall be construed as\nspecifically denying and modifying the right to a hearing with respect\nto any such notice and demand for purposes of subdivision four of\nsection two thousand six of this chapter in cases of mathematical or\nclerical errors or failure to pay the tax due shown on the return or for\nany stamps purchased, and any interest or penalties related thereto. Any\nsuch notice and demand shall not be construed as a notice which gives a\nperson the right to a hearing under article forty of this chapter.\n