N.Y. Tax Law Section 1093
Transferees

---(a) General.---The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, additions to tax, penalty or interest due the tax commission under this article or under article nine, nine-a, nine-b or nine-c, shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except that the period of limitations for assessment against the transferee shall be extended by one year for each successive transfer, in order, from the original taxpayer to the transferee involved, but not by more than three years in the aggregate. The term transferee includes, in case of successive transfers, donee, heir, legatee, devisee, distributee, and successor by merger, consolidation or other reorganization.

(b)

Exceptions.--- (1) If before the expiration of the period of limitations for assessment of liability of the transferee, a claim has been filed by the tax commission in any court against the original taxpayer or the last preceding transferee based upon the liability of the original taxpayer, then the period of limitation for assessment of liability of the transferee shall in no event expire prior to one year after such claim has been finally allowed, disallowed or otherwise disposed of.

(2)

If, before the expiration of the time prescribed in subsection (a) or the immediately preceding paragraph of this subsection for the assessment of the liability, the tax commission and the transferee have both consented in writing to its assessment after such time, the liability may be assessed 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. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by such transferee or overpayments of tax made by the transferor as to which the transferee is legally entitled to credit or refund, such agreement and any extension thereof shall be deemed an agreement and extension thereof referred to in subsection (b) of section one thousand eighty-seven. If the agreement is executed after the expiration of the period of limitation for assessment against the original taxpayer, then in applying the limitations under subsection (b) of section one thousand eighty-seven on the amount of the credit or refund, the periods specified in subsection (a) of section one thousand eighty-seven shall be increased by the period from the date of such expiration to the date of the agreement.

(c)

Period for assessment against certain transferors.---For purposes of this section, if any person is deceased, or is a corporation which has terminated its existence, the period of limitation for assessment against such person or corporation shall be the period that would be in effect had death or termination of existence not occurred.

(d)

Evidence.---The tax commission shall use its powers to make available to the transferee evidence necessary to enable the transferee to determine the liability of the original taxpayer and of any preceding transferees, but without undue hardship to the original taxpayer or preceding transferee. See subsection (e) of section one thousand eighty-nine for rule as to burden of proof.

Source: Section 1093 — Transferees, https://www.­nysenate.­gov/legislation/laws/TAX/1093 (updated Sep. 22, 2014; accessed Sep. 26, 2026).

Green check means up to date. Up to date

Verified:
Sep. 26, 2026

Last modified:
Sep. 22, 2014

§ 1093. Transferees's source at nysenate​.gov

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