§ 130. Assessment. (a) Assessment date.--The amount of tax which a
return shows to be due, or the amount of tax which a return would have
shown to be due but for a mathematical error, shall be deemed to be
assessed on the date of filing of the return (including any amended
return showing an increase of tax). In the case of a return properly
filed without computation of tax, the tax computed by the director of
finance shall be deemed to be assessed on the date on which payment is
due. If a notice of deficiency has been mailed, the amount of the
deficiency shall be deemed to be assessed on the date specified in
subdivision (b) of section one hundred twenty-nine if no petition to the
director of finance is filed, or if a petition is filed, then upon the
date when a decision of the director of finance establishing the amount
of the deficiency becomes final. If an amended return or report filed
pursuant to section one hundred twenty-seven concedes the accuracy of a
federal adjustment, change or correction, any deficiency in tax under
this title resulting therefrom shall be deemed to be assessed on the
date of filing such report or amended return, and such assessment shall
be timely notwithstanding section one hundred thirty-one. If a report
filed pursuant to section one hundred twenty-seven-A concedes the
accuracy of a state change or correction of sales and compensating use
tax liability, any deficiency in tax under this title resulting
therefrom shall be deemed assessed on the date of filing such report,
and such assessment shall be timely notwithstanding section one hundred
thirty-one. If a notice of additional tax due, as prescribed in
subdivision (e) of section one hundred twenty-nine, has been mailed, the
amount of the deficiency shall be deemed to be assessed on the date
specified in such subdivision unless within thirty days after the
mailing of such notice a report of the federal change or correction or
an amended return, where such return was required by section one hundred
twenty-seven, is filed accompanied by a statement showing where in such
federal determination and such notice of additional tax due are
erroneous. If a notice of additional tax due, as prescribed in
subdivision (h) of section one hundred twenty-nine, has been mailed, the
amount of the deficiency shall be deemed to be assessed on the date
specified in such subdivision unless within thirty days after the
mailing of such notice a report of the state change or correction, or a
copy of an amended return or report, where such copy was required by
section one hundred twenty-seven-A, is filed accompanied by a statement
showing wherein such state determination and such notice of additional
tax due are erroneous. Any amount paid as a tax or in respect of a tax,
other than amounts paid as estimated income tax, shall be deemed to be
assessed upon the date of receipt of payment, notwithstanding any other
provisions.

(b) Other assessment powers.--If the mode or time for the assessment
of any tax under this title (including interest, additions to tax and
assessable penalties) is not otherwise provided for, the director of
finance may establish the same by regulations.

(c) Estimated income tax.--No unpaid amount of estimated tax under
section one hundred sixteen shall be assessed.

(d) Supplemental assessment.--The director of finance may, at any time
within the period prescribed for assessment, make a supplemental
assessment, subject to the provisions of section one hundred twenty-nine
where applicable, whenever it is ascertained that any assessment is
imperfect or incomplete in any material respect.

(e) Cross reference.--For assessment in case of jeopardy, see section
one hundred forty-two.