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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter A. Business Corporation Franchise Tax |
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Part 7. Payment of Tax, Declaration and Payment of Estimated Tax, and Collection |
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Subpart 7-4. Collection |
Sec. 7-4.7. Limitation of time
Latest version.
- Tax Law, § 219The provisions of the Civil Practice Law and Rules relative to the limitation of time of enforcing a civil remedy do not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by article 9-A.