§ 683. Limitations on assessment.--(a) General.--Except as otherwise\nprovided in this section, any tax under this article shall be assessed\nwithin three years after the return was filed (whether or not such\nreturn was filed on or after the date prescribed).\n (b) Time return deemed filed.--\n (1) Early return.--For purposes of this section a return of income\ntax, except withholding tax, filed before the last day prescribed by law\nor by regulations promulgated pursuant to law for the filing thereof,\nshall be deemed to be filed on such last day.\n (2) Return of withholding tax.--For purposes of this section, if a\nreturn of withholding tax for any period ending with or within a\ncalendar year is filed before April fifteenth of the succeeding calendar\nyear, such return shall be deemed to be filed on April fifteenth of such\nsucceeding calendar year.\n (c) Exceptions.--\n (1) Assessment at any time.--The tax may be assessed at any time if--\n (A) no return is filed,\n (B) a false or fraudulent return is filed with intent to evade tax, or\n (C) the taxpayer or employer fails to comply with section six hundred\nfifty-nine or six hundred fifty-nine-a.\n (2) Extension by agreement.--Where, before the expiration of the time\nprescribed in this section for the assessment of tax, both the\ncommissioner and the taxpayer have consented in writing to its\nassessment after such time, the tax may be assessed at any time prior to\nthe expiration of the period agreed upon. The period so agreed upon may\nbe extended by subsequent agreements in writing made before the\nexpiration of the period previously agreed upon.\n (3) Report of federal changes, corrections or disallowances.--If the\ntaxpayer or employer complies with section six hundred fifty-nine or six\nhundred fifty-nine-a, the assessment (if not deemed to have been made\nupon the filing of the report or amended return) may be made at any time\nwithin two years after such report or amended return was filed. The\namount of such assessment of tax shall not exceed the amount of the\nincrease in New York tax attributable to such federal change or\ncorrection. The provisions of this paragraph shall not affect the time\nwithin which or the amount for which an assessment may otherwise be\nmade.\n (4) Deficiency attributable to net operating loss carryback.--If a\ndeficiency is attributable to the application to the taxpayer of a net\noperating loss carryback, it may be assessed at any time that a\ndeficiency for the taxable year of the loss may 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 two years from the making of the refund, except that the\nassessment may be made within five years from the making of the refund\nif it appears that any part of the refund was induced by fraud or\nmisrepresentation of a material fact.\n (6) Request for prompt assessment.--If a return is required for a\ndecedent or for his estate during the period of administration, the tax\nshall be asseessed within eighteen months after written request therefor\n(made after the return is filed) by the executor, administrator or other\nperson representing the estate of such decedent, but not more than three\nyears after the return was filed, except as otherwise provided in this\nsubsection and subsection (d).\n (7) Report on use of certain property.--Under the circumstances\ndescribed in paragraph two of subsection (g) of section six hundred\ntwelve, the tax may be assessed within three years after the filing of a\nreturn reporting that property has been used for purposes other than\nresearch and development to a greater extent than originally reported.\n (8) Report concerning waste treatment facility, air pollution control\nfacility or eligible business facility. Under the circumstances\ndescribed in paragraph (3) of su
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