Sec. 38.1. Assessment

Latest version.

Tax Law, § 1083(c)(9)
Where a taxpayer's certification pursuant to article 18-B of the General Municipal Law has been revoked, any tax due by reason of such decertification may be assessed within three years after the Commissioner of Taxation and Finance has received notice of such decertification from the Commissioner of Economic Development as required by section 959(a) of the General Municipal Law.

                    
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