§ 534-x. Payment of assessment. 1. Every person subject to the payment\nof any assessment under the provisions of section five hundred\nthirty-four-w of this article shall file on or before the fifteenth day\nof the first month of each calendar quarter-year a separate return,\ntogether with the payment of the assessment due, for the preceding\ncalendar quarter-year during which any payroll payments were made to\nlongshore workers, pier superintendents, hiring agents or security\nofficers for work performed as such within the port of New York district\nin this state. Returns covering the amount of assessment payable shall\nbe filed with the commission on forms to be furnished for such purpose\nand shall contain such data, information or matter as the commission may\nrequire to be included therein. The commission may grant a reasonable\nextension of time for filing returns, or for the payment of assessment,\nwhenever good cause exists. Every return shall have annexed thereto a\ncertification to the effect that the statements contained therein are\ntrue.\n 2. Every person subject to the payment of assessment hereunder shall\nkeep an accurate record of that person's employment of longshore\nworkers, pier superintendents, hiring agents or security officers, which\nshall show the amount of compensation paid and such other information as\nthe commission may require. Such records shall be preserved for a period\nof three years and be open for inspection at reasonable times. The\ncommission may consent to the destruction of any such records at any\ntime after said period or may require that they be kept longer, but not\nin excess of six years.\n 3. (a) The commission shall audit and determine the amount of\nassessment due from the return filed and such other information as is\navailable to it. Whenever a deficiency in payment of the assessment is\ndetermined the commission shall give notice of any such determination to\nthe person liable therefor. Such determination shall finally and\nconclusively fix the amount due, unless the person against whom it is\nassessed shall, within thirty days after the giving of notice of such\ndetermination, apply in writing to the commission for a hearing, or\nunless the commission on its own motion shall reduce the same. After\nsuch hearing, the commission shall give notice of its decision to the\nperson liable therefor. A determination of the commission under this\nsection shall be subject to judicial review, if application for such\nreview is made within thirty days after the giving of notice of such\ndecision. Any determination under this section shall be made within five\nyears from the time the return was filed and if no return was filed such\ndetermination may be made at any time.\n (b) Any notice authorized or required under this section may be given\nby mailing the same to the person for whom it is intended at the last\naddress given by that person to the commission, or in the last return\nfiled by that person with the commission under this section, or, if no\nreturn has been filed then to such address as may be obtainable. The\nmailing of such notice shall be presumptive evidence of the receipt of\nsame by the person to whom addressed. Any period of time, which is\ndetermined according to the provisions of this section, for the giving\nof notice shall commence to run from the date of mailing of such notice.\n 4. Whenever any person shall fail to pay, within the time limited\nherein, any assessment which the person is required to pay to the\ncommission under the provisions of this section the commission may\nenforce payment of such fee by civil action for the amount of such\nassessment with interest and penalties.\n 5. The employment by a nonresident of a longshore worker, or a\nlicensed pier superintendent, hiring agent or security officer in this\nstate or the designation by a nonresident of a longshore worker, pier\nsuperintendent, hiring agent or security officer to perform work in this
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