§ 281. Statute of limitations not applicable. The provisions of the
civil practice law and rules relative to the limitation of time of
enforcing a civil remedy shall not apply to any proceeding or action
taken to levy, determine or enforce the collection of any tax or penalty
prescribed by this article, provided, however, that no such proceeding
or action shall be commenced after the expiration of ten years after a
tax became due or a penalty incurred, except that such proceeding or
action may be commenced at any time if the failure to pay the tax or
penalty was with intent, in any manner, to defeat or evade the same.