New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 79 - Miscellaneous Provisions
Section 79.1 - Determination of tax
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 475, 478 and 481
(a)
(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.