N.Y. Tax Law Section 174-B
Limitation on the time to collect tax liabilities

1.

Notwithstanding any provision of law to the contrary and except as otherwise provided in this section, a tax liability shall not be enforceable and every tax liability shall be extinguished after twenty years from the first date a warrant could be filed by the commissioner, without regard to whether the warrant is filed. The first date a warrant could be filed means the day after the last day specified for payment by the notice and demand issued for the tax liability where there is no right to a hearing with respect to such notice and demand. The first day a warrant could be filed shall be determined without regard to subsection (c) of section six hundred ninety or subsection (c) of § 1090 (Review of tax commission decision)section one thousand ninety of this chapter, unless the commissioner assesses the liability under either such subsection (c). When there is a right to a hearing with respect to a notice and demand for a tax liability, the first date a warrant could be filed means the day that opportunity for a hearing or review has been exhausted.

2.

This section shall apply to any tax that is administered by the commissioner. Any reference to “tax” in this section shall be deemed also to refer to special assessments, fees, interest, additions to tax, penalties and other impositions that are administered by the commissioner.

3.

When, before the expiration of the time prescribed in this section to enforce the collection of tax, both the commissioner and the taxpayer have consented in writing to its collection after such time, the tax liability shall not be extinguished and the tax may be collected at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by any subsequent agreement in writing made before the expiration of the period previously agreed upon.

4.

The provisions of this section shall supplement or be in addition to the procedures relating to collection or administration provided with respect to any tax covered by this section. Where a provision of this section is inconsistent with any such provision with respect to such tax, the provisions of this section shall apply. For purposes of subsection (c) of section six hundred ninety-two and subsection (c) of § 1092 (Collection, levy and liens)section one thousand ninety-two of this chapter, if the commissioner does not file a warrant within six years of assessment, the time limitations in this section shall not apply and the tax liability is extinguished. Nothing in this section shall be construed to prevent the commissioner from accepting any payment for a tax liability made voluntarily by a taxpayer after the time to collect such liability has expired and the liability is extinguished. When a warrant is filed, the commissioner may include a date on that warrant indicating when such warrant expires and tax liability is extinguished.

5.

If a tax liability could have been first warranted before the effective date of this section, such liability shall not be enforceable and shall be extinguished after twenty years from the first date the warrant could have been filed by the commissioner.

Source: Section 174-B — Limitation on the time to collect tax liabilities, https://www.­nysenate.­gov/legislation/laws/TAX/174-B (updated Sep. 22, 2014; accessed May 4, 2024).

170
Department of taxation and finance 171
Powers and duties of commissioner of taxation and finance 171‑A
Deposit and disposition of revenue 171‑A*2
Statewide wage reporting system 171‑AA
E-file authorizations collected by tax return preparers 171‑B
Verification of income 171‑C
Certain overpayments credited against past-due support 171‑D
Certain overpayments credited against defaulted governmental education loans 171‑E
Certain overpayments credited against national defense/national direct, health professions or nursing student loans 171‑F
Certain overpayments credited against outstanding debts owed to a state agency 171‑G
Provision of income information 171‑H
State directory of new hires 171‑I
Enforcement of child support and combined child and spousal support arrears 171‑J
Verification of payroll records 171‑K
Electronic signature 171‑L
Certain overpayments credited against outstanding tax debt owed to the city of New York 171‑M
Certain New York city tax overpayments credited against outstanding debts owed to the state of New York 171‑N
Certain overpayments credited against outstanding tax debts owed to other states 171‑P
Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state... 171‑R
Brownfield credit report 171‑T
Reciprocal offset agreements with the United States or other states 171‑U
Verification of income eligibility for basic STAR exemption 171‑V
Enforcement of delinquent tax liabilities through the suspension of drivers’ licenses 171‑W
State support for the local enforcement of past-due property taxes 171‑Z
Information sharing with the comptroller regarding unclaimed funds 172
Official seal 173
Review by commissioner 173‑A
Hearing rights upon notice and demand 174
Oaths, acknowledgments, subpoenas and commissions to take testimony 174‑A
Duration of warrant liens on real property 174‑B
Limitation on the time to collect tax liabilities 174‑C
Service of income execution without filing a warrant 175
Manner of execution of instruments by the commissioner 176
Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes 177
Construction 179
Definitions 180
Independent analysis
Green check means up to date. Up to date

Accessed:
May 4, 2024

Last modified:
Sep. 22, 2014

§ 174-B’s source at nysenate​.gov

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