New York Codes, Rules and Regulations
Title 21 - Miscellaneous
Chapter I - Waterfront Commission Of New York Harbor
Part 9 - Assessments
Section 9.5 - Failure to file return and filing incorrect return

Universal Citation: 21 NY Comp Codes Rules and Regs ยง 9.5
Current through Register Vol. 45, No. 52, December 27, 2023

If in the opinion of the commission the return of any employer is incorrect, the commission may revise such return and may audit and state an account according to such revised return for the amount due from such employer for the assessment, penalties and interest. If an employer fails to make a return, the commission may estimate his gross payroll payments from any information available to it. For this purpose, the commission may examine the employer's books and records, take testimony, require other evidence, and audit and state an account according to such information of the amount due from the employer for the assessment, penalties and interest. Nothing in this section is intended to or shall be construed to limit the investigating or auditing powers of the commission under the Act.

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