§ 1083. Limitations on assessment.--- (a) General.--- Except as\notherwise provided in this section, any tax under article nine, nine-a,\nnine-b or nine-c shall be assessed within three years after the return\nwas filed (whether or not such return was filed on or after the date\nprescribed).\n (b) Time return deemed filed.---For purposes of this section, a return\nof tax filed before the last day prescribed by law or by regulations\npromulgated pursuant to law for the filing thereof shall be deemed to be\nfiled on such last day.\n (c) Exceptions.---\n (1) Assessment at any time.---The tax may be assessed at any time\nif---\n (A) no return is filed,\n (B) a false or fraudulent return is filed with intent to evade tax,\n (C) in the case of the tax imposed under article nine-a, nine-b or\nnine-c, the taxpayer fails to file a report or amended return required\nunder subdivision three of section two hundred eleven or section two\nhundred nineteen-bb or two hundred nineteen-zz, in respect of an\nincrease or decrease in federal taxable income or federal alternative\nminimum taxable income or federal tax, or in respect of a change or\ncorrection or renegotiation, or computation or recomputation of tax,\nwhich is treated in the same manner as if it were a deficiency for\nfederal income tax purposes, or\n (D) it is assessed in respect of a final determination of a refund or\ncredit of retaliatory taxes or other charges as prescribed by paragraphs\n(1) and (2) of subsection (i) of section one thousand eighty-one. For\nany such assessment, the amount of the assessment of tax shall not\nexceed the amount of the increase in New York tax attributable to such\nrefund or credit. The provisions of this subparagraph shall not extend\nthe time within which or affect the amount for which an assessment may\notherwise be made.\n (2) Extension by agreement.---Where, before the expiration of the time\nprescribed in this section for the assessment of tax, both the tax\ncommission and the taxpayer have consented in writing to its assessment\nafter such time, the tax may be assessed at any time prior to the\nexpiration of the period agreed upon. The period so agreed upon may be\nextended by subsequent agreements in writing made before the expiration\nof the period previously agreed upon.\n (3) Report of changed or corrected federal income.---In the case of\nthe tax imposed under article nine-a, nine-b or nine-c, if the taxpayer\nfiles a report or amended return required under subdivision three of\nsection two hundred eleven or section two hundred nineteen-bb or two\nhundred nineteen-zz, in respect of an increase or decrease in federal\ntaxable income or federal alternative minimum taxable income or federal\ntax, or in respect of a change or correction or renegotiation, or\ncomputation or recomputation of tax, which is treated in the same manner\nas if it were a deficiency for federal income tax purposes, the\nassessment (if not deemed to have been made upon the filing of the\nreport or amended return) may be made at any time within two years after\nsuch report or amended return was filed. The amount of such assessment\nof tax shall not exceed the amount of the increase in New York tax\nattributable to such federal change or correction or renegotiation, or\ncomputation or recomputation of tax. The provisions of this paragraph\nshall not affect the time within which or the amount for which an\nassessment may otherwise be made.\n (4) Deficiency attributable to carryback.---If a deficiency of tax\nunder article nine-a is attributable to the application to the taxpayer\nof a net operating loss carryback or a capital loss carryback, it may be\nassessed at any time that a deficiency for the taxable year of the loss\nmay be assessed.\n (5) Recovery of erroneous refund.---An erroneous refund shall be\nconsidered an underpayment of tax on the date made, and an assessment of\na deficiency arising out of an erroneous refund may be made at any time\nwithin
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