Sec. 8-1.1. General

Latest version.

Tax Law, § 1082(a)
The amount of tax which a report shows to be due, or the amount of tax which a report would have shown to be due but for a mathematical error, shall be deemed to be assessed on the date of filing the report. This includes any amended report showing an increase of tax. Any amount paid as a tax or in respect of a tax, other than amounts paid as estimated tax, shall be deemed to be assessed upon the date of receipt of payment.

                    
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