New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 536 - Penalties And Interest
Section 536.3 - Penalties and interest for fraud
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 536.3
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 1145(a)(2)
When the failure to pay or pay over any tax to the Department of Taxation and Finance within the time required is due to fraud, in lieu of the penalties and interest provided for in section 536.1(a) and (b) of this Part, the penalty and interest prescribed in section 1145(a)(2) of the Tax Law shall be added to the tax.
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