N.Y. TAX Law § 1807
This is the official text of N.Y. TAX Law § 1807, 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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Aggregation
Official statutory text
§ 1807. Aggregation. For purposes of this article, the payments due\nand not paid under a single article of this chapter pursuant to a common\nscheme or plan or due and not paid, within one year, may be charged in a\nsingle count, and the amount of underpaid tax liability incurred, within\none year, may be aggregated in a single count.\n
Status: in_force · Read it on the official government site
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