Sec. 79.1. Determination of tax

Tax Law, §§ 475, 478 and 481

(a)

(1) Except as otherwise provided for in this Title or elsewhere, if any person files any return under article 20 of the Tax Law but such return is incorrect or insufficient, the Department of Taxation and Finance may determine the amount of tax, penalty and interest due the State at any time within three years from the date such return was filed (whether or not the return was filed on or after the due date) and give to such person written notice of the determination. A determination of the amount of tax, penalty and interest due the State may be made at any time, if any person fails to file a return or files a willfully false or fraudulent return with the intent to evade the tax.

(2) If before the expiration of time for a determination of tax, penalty and interest prescribed in this subdivision, the taxpayer consents in writing to a determination after such time, the tax, penalty and interest may be determined at any time prior to the expiration of the period agreed upon. The period agreed to may be further extended by subsequent written agreement if made before the expiration of the period previously agreed upon.

(b) A notice of determination is given by mailing it to the person for whom it is intended in a postpaid envelope addressed to such person at the address given in the application for a license as a cigarette agent or as a wholesale dealer, at the address reflected in the last return filed by such person or in the event that no application or return has been filed, then at any address of such person as may be obtainable. Any period of time which is measured from the giving of notice by the Department of Taxation and Finance begins to run from the date of mailing of such notice.

(c) Any determination made pursuant to this section shall finally and irrevocably fix the tax, penalty and interest due the State, unless the person against whom such amounts are assessed, within 90 days after the date of giving of the notice of determination, petitions the Division of Tax Appeals for a hearing. For hearing procedures see Part 3000 of this Title.