N.Y. Tax Law Section 1807
Aggregation

For purposes of this article, the payments due and not paid under a single article of this chapter pursuant to a common scheme or plan or due and not paid, within one year, may be charged in a single count, and the amount of underpaid tax liability incurred, within one year, may be aggregated in a single count.

Source: Section 1807 — Aggregation, https://www.­nysenate.­gov/legislation/laws/TAX/1807 (updated Sep. 22, 2014; accessed May 18, 2024).

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Accessed:
May 18, 2024

Last modified:
Sep. 22, 2014

§ 1807’s source at nysenate​.gov

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