N.Y. Tax Law Section 219
Limitation of time

The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that as to real estate in the hands of persons who are owners thereof who would be purchasers in good faith but for such tax or penalty and as to the lien on real estate of mortgages held by persons who would be holders thereof in good faith but for such tax or penalty, all such taxes and penalties shall cease to be a lien on such real estate as against such purchasers or holders after the expiration of ten years from the date such taxes became due and payable. The limitations herein provided for shall not apply to any transfer from a corporation to a person or corporation with intent to avoid payment of any taxes, or where with like intent the transfer is made to a grantee corporation, or any subsequent grantee corporation, controlled by such grantor or which has any community of interest with it, either through stock ownership or otherwise.

Source: Section 219 — Limitation of time, https://www.­nysenate.­gov/legislation/laws/TAX/219 (updated Sep. 22, 2014; accessed Feb. 7, 2026).

208
Definitions 209
Imposition of tax 209–B
Metropolitan transportation business tax surcharge 209–C
Gift for fish and wildlife management 209–D
Gift for breast cancer research and education 209–E
Gift for prostate and testicular cancer research and education 209–F
Gift for the World Trade Center memorial foundation 209–G
Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention 209–H
Gift for honor and remembrance of veterans 209–I
Gift for women’s cancers education and prevention 209–J
Gift for New York state veterans’ homes 209–K
Gift to the love your library fund 209–L
Gift for ALS research and education 209–L*2
Gift for lupus education and prevention 209–L*3
Gift for military families 209–M
Gift for leukemia, lymphoma and myeloma research, education and treatment 209–M*2
Gift for home delivered meals for seniors 209–N
Retired and rescued thoroughbred race horse aftercare 209–O
Retired and rescued standardbred race horse aftercare 209–P
Gift for Lyme and tick-borne diseases education, research and prevention 209–Q
Gift for diabetes research and education 210
Computation of tax 210–A
Apportionment 210–B
Credits 210–C
Combined reports 211
Reports 213
Payment and lien of tax 213–A
Declaration of estimated tax 213–B
Payments on account of estimated tax 216
Collection of taxes 217
Penalties 218
Deposit and disposition of revenue 219
Limitation of time 219–A
Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four
Green check means up to date. Up to date

Verified:
Feb. 7, 2026

Last modified:
Sep. 22, 2014

§ 219. Limitation of time's source at nysenate​.gov

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