Legislation
SECTION 804
Review; assessment of additional tax
Racing, Pari-Mutuel Wagering and Breeding Law (PML) CHAPTER 47-A, ARTICLE 8
§ 804. Review; assessment of additional tax. Any final determination
of the amount of any tax payable hereunder shall be reviewable for
error, illegality or unconstitutionality or any other reason whatsoever
by a proceeding under article seventy-eight of the civil practice law
and rules if the proceeding is commenced within ninety days after the
giving of the notice of such final determination, provided, however,
that any such proceeding shall not be instituted unless the amount of
any tax sought to be reviewed, with such interest and penalties thereon
as may be provided for by local law, shall first be deposited and an
undertaking filed, in such amount and with such sureties as a justice of
the supreme court shall approve to the effect that if such proceeding be
dismissed or the tax confirmed, the petitioner will pay all costs and
charges which may accrue in the prosecution of such proceeding.
Where any tax imposed hereunder shall have been erroneously, illegally
or unconstitutionally collected and application for the refund thereof
duly made to the proper officer or officers, and such officer or
officers shall have made a determination denying such refund, such
determination shall be reviewable by a proceeding under article
seventy-eight of the civil practice law and rules if the proceeding is
commenced within ninety days after the giving of the notice of such
denial, that a final determination of tax due was not previously made,
and that an undertaking is filed with the proper officer or officers in
such amount and with such sureties as a justice of the supreme court
shall approve to the effect that if such proceeding be dismissed or the
tax confirmed, the petitioner will pay all costs and charges which may
accrue in the prosecution of such proceeding.
Except in the case of a wilfully false and fraudulent return with
intent to evade the tax, no assessment of additional tax shall be made
with respect to the tax imposed under this article, after the expiration
of more than three years from the date of the filing of a return,
provided, however, that where no return has been filed as provided by
local law, the tax may be assessed at any time.
of the amount of any tax payable hereunder shall be reviewable for
error, illegality or unconstitutionality or any other reason whatsoever
by a proceeding under article seventy-eight of the civil practice law
and rules if the proceeding is commenced within ninety days after the
giving of the notice of such final determination, provided, however,
that any such proceeding shall not be instituted unless the amount of
any tax sought to be reviewed, with such interest and penalties thereon
as may be provided for by local law, shall first be deposited and an
undertaking filed, in such amount and with such sureties as a justice of
the supreme court shall approve to the effect that if such proceeding be
dismissed or the tax confirmed, the petitioner will pay all costs and
charges which may accrue in the prosecution of such proceeding.
Where any tax imposed hereunder shall have been erroneously, illegally
or unconstitutionally collected and application for the refund thereof
duly made to the proper officer or officers, and such officer or
officers shall have made a determination denying such refund, such
determination shall be reviewable by a proceeding under article
seventy-eight of the civil practice law and rules if the proceeding is
commenced within ninety days after the giving of the notice of such
denial, that a final determination of tax due was not previously made,
and that an undertaking is filed with the proper officer or officers in
such amount and with such sureties as a justice of the supreme court
shall approve to the effect that if such proceeding be dismissed or the
tax confirmed, the petitioner will pay all costs and charges which may
accrue in the prosecution of such proceeding.
Except in the case of a wilfully false and fraudulent return with
intent to evade the tax, no assessment of additional tax shall be made
with respect to the tax imposed under this article, after the expiration
of more than three years from the date of the filing of a return,
provided, however, that where no return has been filed as provided by
local law, the tax may be assessed at any time.