New York Statutes
§ 1804 — Criminal tax fraud in the third degree
New York § 1804
JurisdictionNew York
Law TAXTax
Part 2Tax Fraud Acts and Penalties
Art. 37Crimes and Other Offenses, Seizures and Forfeitures
This text of New York § 1804 (Criminal tax fraud in the third degree) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Tax § 1804 (2026).
Text
§ 1804. Criminal tax fraud in the third degree. A person commits\ncriminal tax fraud in the third degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any political subdivision of the\nstate, the person pays the state and/or a political subdivision of the\nstate (whether by means of underpayment or receipt of refund or both),\nin a period of not more than one year in excess of ten thousand dollars\nless than the tax liability that is due. Criminal tax fraud in the third\ndegree is a class D felony.\n
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Nearby Sections
15
§ 180
Independent analysis§ 1800
Definitions§ 1801
Tax fraud acts§ 1807
Aggregation§ 1812
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Bluebook (online)
New York § 1804, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/1804.