§ 174-B — Limitation on the time to collect tax liabilities

New York § 174-B

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

Text

§ 174-b. Limitation on the time to collect tax liabilities. 1.\nNotwithstanding any provision of law to the contrary and except as\notherwise provided in this section, a tax liability shall not be\nenforceable and every tax liability shall be extinguished after twenty\nyears from the first date a warrant could be filed by the commissioner,\nwithout regard to whether the warrant is filed. The first date a warrant\ncould be filed means the day after the last day specified for payment by\nthe notice and demand issued for the tax liability where there is no\nright to a hearing with respect to such notice and demand. The first day\na warrant could be filed shall be determined without regard to\nsubsection (c) of section six hundred ninety or subsection (c) of\nsection one thousand ninety of this chapter, unless the commissioner\nassesses the liability under either such subsection (c). When there is a\nright to a hearing with respect to a notice and demand for a tax\nliability, the first date a warrant could be filed means the day that\nopportunity for a hearing or review has been exhausted.\n 2. This section shall apply to any tax that is administered by the\ncommissioner. Any reference to "tax" in this section shall be deemed\nalso to refer to special assessments, fees, interest, additions to tax,\npenalties and other impositions that are administered by the\ncommissioner.\n 3. When, before the expiration of the time prescribed in this section\nto enforce the collection of tax, both the commissioner and the taxpayer\nhave consented in writing to its collection after such time, the tax\nliability shall not be extinguished and the tax may be collected at any\ntime prior to the expiration of the period agreed upon. The period so\nagreed upon may be extended by any subsequent agreement in writing made\nbefore the expiration of the period previously agreed upon.\n 4. The provisions of this section shall supplement or be in addition\nto the procedures relating to collection or administration provided with\nrespect to any tax covered by this section. Where a provision of this\nsection is inconsistent with any such provision with respect to such\ntax, the provisions of this section shall apply. For purposes of\nsubsection (c) of section six hundred ninety-two and subsection (c) of\nsection one thousand ninety-two of this chapter, if the commissioner\ndoes not file a warrant within six years of assessment, the time\nlimitations in this section shall not apply and the tax liability is\nextinguished. Nothing in this section shall be construed to prevent the\ncommissioner from accepting any payment for a tax liability made\nvoluntarily by a taxpayer after the time to collect such liability has\nexpired and the liability is extinguished. When a warrant is filed, the\ncommissioner may include a date on that warrant indicating when such\nwarrant expires and tax liability is extinguished.\n 5. If a tax liability could have been first warranted before the\neffective date of this section, such liability shall not be enforceable\nand shall be extinguished after twenty years from the first date the\nwarrant could have been filed by the commissioner.\n