§ 478 — Determination of tax

§ 478. Determination of tax. If any person files any return under this\narticle, but such return is incorrect or insufficient, the commissioner\nof taxation and finance shall determine the amount of tax due at any\ntime within three years after the return was filed (whether or not such\nreturn was filed on or after the due date), and give written notice of\nsuch determination to such person, except that if such person fails to\nfile a return or files a willfully false or fraudulent return with\nintent to evade the tax, such determination may be made at any time.\nNotwithstanding any of the foregoing provisions of this section, where,\nbefore the expiration of the time prescribed in this section for the\ndetermination of tax, both the commissioner of taxation and finance and\nthe taxpayer have consented in writing to its determination after such\ntime, the tax may be determined at any time prior to the expiration of\nthe period agreed upon. The period so agreed upon may be extended by\nsubsequent agreements in writing made before the expiration of the\nperiod previously agreed upon. Any determination made pursuant to this\nsection shall finally and irrevocably fix the tax unless the person\nagainst whom it is assessed shall, within ninety days after the giving\nof notice of such determination, petition the division of tax appeals\nfor a hearing. After such hearing, the division of tax appeals shall\ngive notice of the determination of the administrative law judge to the\nperson liable for the tax and to the commissioner of taxation and\nfinance. Such determination may be reviewed by the tax appeals tribunal\nas provided in article forty of this chapter. The decision of the tax\nappeals tribunal may be reviewed as provided in section two thousand\nsixteen of this chapter, but the proceeding may not be commenced unless\nthe amount of tax stated or referred to in the decision, with penalties\nand interest thereon, if any, shall have been first deposited with the\ncommissioner of taxation and finance, and an undertaking filed with him,\nin such amount and with such sureties as a justice of the supreme court\nshall approve, to the effect that if the proceeding be dismissed or the\ndecision confirmed, the petitioner will pay all costs and charges which\nmay accrue against him in the prosecution of the proceeding, or at the\noption of the petitioner such undertaking may be in a sum sufficient to\ncover the tax, penalties, interest, costs and charges aforesaid, in\nwhich event the petitioner shall not be required to pay such tax,\npenalties and interest as a condition precedent to the commencement of\nthe proceeding.\n The remedy provided by this section for review of a decision of the\ntax appeals tribunal shall be the exclusive remedy available to any\ntaxpayer to judicially determine the liability of such taxpayer for\ntaxes under this article.\n