510 - Determination of tax.

§  510.  Determination of tax. 1. In case any return filed pursuant to  this  article  shall  be   insufficient   or   unsatisfactory   to   the  commissioner,  or  if no return is made for any period, the commissioner  shall determine the amount of  tax  due  from  such  information  as  is  available  to  the commissioner. Such determination shall be made within  four years from the time the return was filed or, if no return was filed  or in the case of a willfully false or fraudulent return with intent  to  evade   the   tax,   such   determination  may  be  made  at  any  time.  Notwithstanding any of the foregoing provisions of this section,  where,  before  the  expiration  of  the time prescribed in this section for the  determination of tax,  both  the  commissioner  and  the  taxpayer  have  consented  in  writing to its determination after such time, the tax may  be determined at any time prior to the expiration of the  period  agreed  upon. The period so agreed upon may be extended by subsequent agreements  in  writing  made  before the expiration of the period previously agreed  upon. The commissioner shall give notice of such  determination  to  the  person  liable  for  such  tax.  Such  determination  shall  finally and  conclusively fix such tax, unless the person against whom it is assessed  shall,  within  ninety  days  after  the  giving  of  notice   of   such  determination,  petition  the  division of tax appeals for a hearing, or  unless the commissioner of his own motion shall  redetermine  the  same.  After such hearing, the division of tax appeals shall give notice of the  determination  of  the administrative law judge to the person liable for  the tax and to the commissioner. Such determination may be  reviewed  by  the  tax  appeals tribunal as provided in article forty of this chapter.  The decision of the tax appeals tribunal may be reviewed as provided  in  section  two thousand sixteen of this chapter. The proceeding may not be  commenced unless the amount of any  tax  sought  to  be  reviewed,  with  penalties  and  interest  thereon, if any, shall be first deposited with  the commissioner and an undertaking filed with him, 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 decision of  the  tax  appeals  tribunal  confirmed, the petitioner will pay all costs and  charges which may accrue in the prosecution of the  proceeding,  or,  at  the  option  of  the  petitioner,  such  undertaking  may  be  in  a sum  sufficient to cover the tax,  penalties,  interest,  costs  and  charges  aforesaid,  in  which  event the petitioner shall not be required to pay  such tax, penalties  and  interest  as  a  condition  precedent  to  the  commencement of the proceeding.    2.  The  remedy provided by subdivision one of this section for review  of a decision of the tax appeals tribunal shall be the exclusive  remedy  available  to judicially determine the liability of any person for taxes  under this article.    3. Any notice authorized or required under this article may  be  given  by mailing the same to the person for whom it is intended, in a postpaid  envelope,  addressed  to  such person at the address given by him in the  application for a certificate of registration  or  in  the  last  return  filed  by  him  under  this article, or, if no application or return has  been filed then to such address as may be  obtainable.  The  mailing  of  such  notice shall be presumptive evidence of the receipt of same by the  person to whom addressed.  Any  period  of  time,  which  is  determined  according  to  the  provisions of this article, for the giving of notice  shall commence to run from the date of mailing of such notice.