N.Y. Tax Law Section 281
Statute of limitations not applicable

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, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that no such proceeding or action shall be commenced after the expiration of ten years after a tax became due or a penalty incurred, except that such proceeding or action may be commenced at any time if the failure to pay the tax or penalty was with intent, in any manner, to defeat or evade the same.

Source: Section 281 — Statute of limitations not applicable, https://www.­nysenate.­gov/legislation/laws/TAX/281 (updated Sep. 22, 2014; accessed Jul. 20, 2024).

Jul. 20, 2024

Last modified:
Sep. 22, 2014

§ 281’s source at nysenate​.gov

Link Style