N.Y. Tax Law Section 1808
Personal income and earnings taxes

  • repeated failure to file

(a)

Any person who, with intent to evade payment of any tax imposed under article 22 (Personal Income Tax)article twenty-two of this chapter or any related income or earnings tax statute, fails to file a return for three consecutive taxable years shall be guilty of a class E felony, provided that such person had an unpaid tax liability with respect to each of the three consecutive taxable years.

(b)

In any prosecution for a violation of subdivision (a) of this section, it shall be a defense that the defendant had no unpaid tax liability for any of the three consecutive taxable years.

(c)

As used in this subdivision, the term “return” shall mean a return required under § 651 (Returns and liabilities)section six hundred fifty-one of this chapter, section 11-1751 of the administrative code of the city of New York or section 92-85 or 92-105 of the codes and ordinances of the city of Yonkers. It shall not include any information return referred to in subsection (i) of § 651 (Returns and liabilities)section six hundred fifty-one of this chapter, or subdivision (i) of section 11-1751 of such code, or subdivision (g) of section 92-105 of such codes and ordinances, or § 658 (Requirements concerning returns, notices, records and statements)section six hundred fifty-eight of this chapter or section 11-1758 of such code or section 92-111 of such codes and ordinances, or any employer’s return required by § 674 (Employer’s return and payment of withheld taxes)section six hundred seventy-four of this chapter or section 11-1774 of such code.

Source: Section 1808 — Personal income and earnings taxes; repeated failure to file, https://www.­nysenate.­gov/legislation/laws/TAX/1808 (updated Sep. 22, 2014; accessed Dec. 21, 2024).

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Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 1808’s source at nysenate​.gov

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