§ 288. Determination of tax. 1. (a) Except as otherwise provided in\nthis section, if a distributor files a return under this article, but\nsuch return is incorrect or insufficient, the state tax commission shall\ndetermine the amount of tax due at any time within three years after the\nreturn was filed (whether or not such return was filed on or after the\ndue date), and give written notice of such determination to the\ndistributor. For the purposes of this section the term distributor\nshall also include any other person liable for the taxes imposed by this\narticle.\n (b) The tax commission shall determine the liability for the penalty\nimposed by subdivision two of section two hundred eighty-nine-b of any\nofficer, director, shareholder or employee of a corporation or of a\ndissolved corporation, member or employee of a partnership or employee\nof an individual proprietorship. The tax commission shall also determine\nthe amount of such penalty. All of the provisions of this section shall\napply to any determination made pursuant to this paragraph and for such\npurpose the term distributor, as used in subdivisions four, five and six\nof this section, shall also mean and include such officer, director,\nshareholder, employee or member as the case may be.\n (c) The tax commission shall determine the liability for the penalty\nimposed by paragraph (e) of subdivision one of section two hundred\neighty-nine-b of any person as an owner of a filling station. The tax\ncommission shall also determine the amount of such penalty. All of the\nprovisions of this section shall apply to any determination made\npursuant to this paragraph and for such purpose the term distributor, as\nused in subdivisions four, five and six of this section, shall also mean\nand include such person.\n (d) The provisions of paragraphs (b) and (c) of this subdivision shall\nnot be construed to limit in any manner the powers of the attorney\ngeneral under subdivision one of section two hundred eighty-nine of this\nchapter or the powers of the tax commission to issue a warrant under\nsubdivision two of such section against any person whose liability has\nbecome finally and irrevocably fixed.\n 2. The state tax commission may determine the amount of tax due at any\ntime if such distributor (i) has not registered as required by this\narticle, (ii) fails to file a return, (iii) files a willfully false or\nfraudulent return with intent to evade the tax, or (iv) fails to comply\nwith section two hundred eighty-three of this article in not informing\nthe department, in writing, of any change in its address and, if a\ncorporation or partnership, in not informing the department, in writing,\nof any change in its officers, directors or partners or their residence\naddresses as shown in its application for registration.\n 3. If a distributor shall inform the department, in writing, of any\nchange in its address and, if a corporation or partnership shall inform\nthe department, in writing, of any change in its officers, directors or\npartners or their residence addresses as shown in its application for\nregistration, the determination of the amount of tax due may be made at\nany time within three years after such information is received.\n 4. Notwithstanding any of the foregoing provisions of this section,\nwhere, before the expiration of the time prescribed in this section for\nthe determination of tax, both the tax commission and the distributor\nhave consented in writing to its determination after such time, the tax\nmay be determined at any time prior to the expiration of the period\nagreed upon. The period so agreed upon may be extended by subsequent\nagreements in writing made before the expiration of the period\npreviously agreed upon.\n 5. Any determination made pursuant to this section shall finally and\nirrevocably fix the tax unless the distributor against whom it is\nassessed shall, within ninety days after the giving of notice of such\ndetermination,
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