§ 1085. Additions to tax and civil penalties.---(a) (1) Failure to\nfile return.---(A) In case of failure to file a return under article\nnine, nine-a, nine-b or nine-c on or before the prescribed date\n(determined with regard to any extension of time for filing), unless it\nis shown that such failure is due to reasonable cause and not due to\nwillful neglect, there shall be added to the amount required to be shown\nas tax on such return five percent of the amount of such tax if the\nfailure is for not more than one month, with an additional five percent\nfor each additional month or fraction thereof during which such failure\ncontinues, not exceeding twenty-five percent in the aggregate.\n (B) In the case of a failure to file a return of tax within sixty days\nof the date prescribed for filing of such return (determined with regard\nto any extension of time for filing), unless it is shown that such\nfailure is due to reasonable cause and not due to willful neglect, the\naddition to tax under subparagraph (A) of this paragraph shall not be\nless than the lesser of one hundred dollars or one hundred percent of\nthe amount required to be shown as tax on such return.\n (C) For purposes of this paragraph, the amount of tax required to be\nshown on the return shall be reduced by the amount of any part of the\ntax which is paid on or before the date prescribed for payment of the\ntax and by the amount of any credit against the tax which may be claimed\nupon the return.\n (2) Failure to pay tax shown on return.--In case of failure to pay the\namounts shown as tax on any return required to be filed under article\nnine, nine-a, nine-b or nine-c on or before the prescribed date\n(determined with regard to any extension of time for payment), unless it\nis shown that such failure is due to reasonable cause and not due to\nwillful neglect, there shall be added to the amount shown as tax on such\nreturn one-half of one per cent of the amount of such tax if the failure\nis not for more than one month, with an additional one-half of one per\ncent for each additional month or fraction thereof during which such\nfailure continues, not exceeding twenty-five per cent in the aggregate.\nFor the purpose of computing the addition for any month the amount of\ntax shown on the return shall be reduced by the amount of any part of\nthe tax which is paid on or before the beginning of such month and by\nthe amount of any credit against the tax which may be claimed upon the\nreturn. If the amount of tax required to be shown on a return is less\nthan the amount shown as tax on such return, this paragraph shall be\napplied by substituting such lower amount.\n (3) Failure to pay tax required to be shown on return.--In case of\nfailure to pay any amount in respect of any tax required to be shown on\na return required to be filed under article nine or nine-a which is not\nso shown (including an assessment made pursuant to subsection (a) of\nsection one thousand eighty-two of this article) within twenty-one\ncalendar days of the date of a notice and demand therefor (ten business\ndays if the amount for which such notice and demand is made equals or\nexceeds one hundred thousand dollars), unless it is shown that such\nfailure is due to reasonable cause and not due to willful neglect, there\nshall be added to the amount of tax stated in such notice and demand\none-half of one percent of such tax if the failure is not for more than\none month, with an additional one-half of one percent for each\nadditional month or fraction thereof during which such failure\ncontinues, not exceeding twenty-five percent in the aggregate. For the\npurpose of computing the addition for any month, the amount of tax\nstated in the notice and demand shall be reduced by the amount of any\npart of the tax which is paid before the beginning of such month.\n (4) Limitations on additions.--\n (A) With respect to any return, the amount of the addition under\nparagraph one of this subsect
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