§ 682 — Assessment

§ 682. Assessment.-- (a) Assessment date.--The amount of tax which a\nreturn shows to be due, or the amount of tax which a return would have\nshown to be due but for a mathematical or clerical error, shall be\ndeemed to be assessed on the date of filing of the return (including any\namended return showing an increase of tax). In the case of a return\nproperly filed without computation of tax, the tax computed by the\ncommissioner shall be deemed to be assessed on the date on which payment\nis due. If a notice of deficiency has been mailed, the amount of the\ndeficiency shall be deemed to be assessed on the date specified in\nsubsection (b) of section six hundred eighty-one if no petition to the\ndivision of tax appeals is filed, or if a petition is filed, then upon\nthe date when a determination or decision rendered in the division of\ntax appeals establishing the amount of the deficiency becomes final. If\nan amended return or report filed pursuant to section six hundred\nfifty-nine or six hundred fifty-nine-a concedes the accuracy of a\nfederal change or correction, any deficiency in tax under this article\nresulting therefrom shall be deemed to be assessed on the date of filing\nsuch report or amended return, and such assessment shall be timely\nnotwithstanding section six hundred eighty-three. If a notice of\nadditional tax due, as prescribed in subsection (e) of section six\nhundred eighty-one, has been mailed, the amount of the deficiency shall\nbe deemed to be assessed on the date specified in such subsection unless\nwithin thirty days after the mailing of such notice a report of the\nfederal change or correction or an amended return, where such return was\nrequired by section six hundred fifty-nine or six hundred fifty-nine-a,\nis filed accompanied by a statement showing wherein such federal\ndetermination and such notice of additional tax due are erroneous. Any\namount paid as a tax or in respect of a tax, other than amounts withheld\nat the source or paid as estimated income tax, shall be deemed to be\nassessed upon the date of receipt of payment, notwithstanding any other\nprovisions.\n (b) Other assessment powers.--If the mode or time for the assessment\nof any tax under this article (including interest, additions to tax and\nassessable penalties) is not otherwise provided for, the tax commission\nmay establish the same by regulations.\n (c) Estimated income tax.--No unpaid amount of estimated tax shall be\nassessed.\n (d) Supplemental assessment.--The tax commission may, at any time\nwithin the period prescribed for assessment, make a supplemental\nassessment, subject to the provisions of section six hundred eighty-one\nwhere applicable, whenever it is ascertained that any assessment is\nimperfect or incomplete in any material respect.\n (e) Cross reference.--For assessment in case of jeopardy, see section\nsix hundred ninety-four.\n