N.Y. Tax Law § 1807
Aggregation
New York · New York Tax Law · Status: effective · Effective 2014-09-22
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- N.Y. Tax Law § 1807, Aggregation, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1133166
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Full text
§ 1807. Aggregation. For purposes of this article, the payments due
and not paid under a single article of this chapter pursuant to a common
scheme or plan or due and not paid, within one year, may be charged in a
single count, and the amount of underpaid tax liability incurred, within
one year, may be aggregated in a single count.