N.Y. TAX Law § 1803
This is the official text of N.Y. TAX Law § 1803, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Criminal tax fraud in the fourth degree
Official statutory text
§ 1803. Criminal tax fraud in the fourth degree. A person commits\ncriminal tax fraud in the fourth degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any subdivision thereof, the person\npays the state and/or a political subdivision of the state (whether by\nmeans of underpayment or receipt of refund or both), in a period of not\nmore than one year in excess of three thousand dollars less than the tax\nliability that is due. Criminal tax fraud in the fourth degree is a\nclass E felony.\n
Status: in_force · Read it on the official government site
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