N.Y. Tax Law § 1807

Current through 2024 NY Law Chapter 457

Section 1807 - Aggregation

For purposes of this article, the payments due and not paid under a single article of this chapter pursuant to a common scheme or plan or due and not paid, within one year, may be charged in a single count, and the amount of underpaid tax liability incurred, within one year, may be aggregated in a single count.

N.Y. Tax Law § 1807