§ 279-A — Determination of tax

§ 279-a. Determination of tax. If any person fails to pay any tax\nrequired by this article, the commissioner of taxation and finance shall\ndetermine the amount of tax due at any time within five years after the\ntax became payable and shall give written notice of such determination\nto the person or persons liable therefor. Notwithstanding any of the\nforegoing provisions of this section, where, before the expiration of\nthe time prescribed in this section for the determination of tax, both\nthe commissioner of taxation and finance and the taxpayer have consented\nin writing to its determination after such time, the tax may be\ndetermined at any time prior to the expiration of the period agreed\nupon. The period so agreed upon may be extended by subsequent agreements\nin writing made before the expiration of the period previously agreed\nupon. Such a determination shall finally and irrevocably fix the tax\nunless the person against whom it is assessed shall within thirty days\nafter the mailing of notice of such determination petition the division\nof tax appeals for a hearing. After such hearing the division of tax\nappeals shall give written notice of the determination of the\nadministrative law judge to the person against whom the tax was assessed\nand to the commissioner of taxation and finance. Such determination may\nbe reviewed by the tax appeals tribunal as provided in article forty of\nthis chapter. The decision of the tax appeals tribunal may be reviewed\nas provided in section two thousand sixteen of this chapter but the\nproceeding may not be commenced unless the amount of tax stated in the\ndetermination with penalties thereon, if any, shall have first been\ndeposited with the commissioner of taxation and finance and an\nundertaking filed with him in such amount and with such sureties as a\njustice of the supreme court shall approve to the effect that if the\nproceeding be dismissed or the determination confirmed the petitioner\nwill pay all costs and charges which may accrue against him in the\nprosecution of the proceeding or at the option of the petitioner such\nundertaking may be in a sum sufficient to cover the tax, penalties,\ncosts and charges aforesaid in which event the petitioner shall not be\nrequired to pay such tax and penalties as a condition precedent to the\ncommencement of the proceeding. The remedy provided by this section for\na review of the decision of the tax appeals tribunal shall be the\nexclusive remedy available to judicially determine the liability for\ntaxes under this article.\n