as complete and final as it is possible for him to prepare. However, whenever good cause exists by reason of sickness, absence or otherwise, the Comptroller is authorized to grant an extension of time in which such return may be filed where in his judgment such further time is actually required for the making of an accurate return, not however, in any case exceeding six months, except in cases of taxpayers who are abroad. (Tax Law, section 371.) If the time for filing the return shall be extended the taxpayer shall pay, in addition to the tax, interest thereon at the rate of 6 per centum per annum from the time when the return was originally required to be filed, to the time of actual payment. (Tax Law, section 377.) The application for each extension must be made prior to the expiration of the period for which the extension is desired. As a condition of granting an extension of time for filing a return the Comptroller may require the submission of a tentative return and payment of the tax based on such tentative return. ART. 544. Place for filing returns.-- Returns of income must be delivered or mailed to any one of the district offices of the Income Tax Bureau. The following are the addresses of the district offices of the Income Tax Bureau: District No. 1. Albany. District No. 2. Borough of Manhattan, New York City. District No. 4. Borough of The Bronx, New York City. District No. 6. White Plains. District No. 7. Buffalo. District No. 8. Rochester. District No. 9. Syracuse. District No. 10. Utica. District No. 11. Elmira. District No. 13. Kingston. Partnership returns (Form 204) and fiduciary returns (Form 205) should be sent to the office of the New York State Income Tax Bureau at Albany, N. Y. PAYMENT OF TAXES ART. 551. Time for payment of tax. The tax, unless paid at the source, is to be paid to the Comptroller at the time of filing the return. (Tax Law, section 371, and articles 541-544.) An unconditional extension of time for filing a return will postpone the date for payment of the tax, but see article 543 with reference to tentative returns. Upon computation of the tax, if the amount paid exceeds the correct amount of the tax, the excess shall be refunded to the taxpayer. If the amount paid is less than the correct amount of the tax then due, the difference shall be paid within thirty days after notice of the correct tax as computed by the Comptroller is mailed to the taxpayer. (Tax Law, section 377 and articles 571-574.) ART. 552. Receipts for tax payments.- The Comptroller will issue a cash register receipt for every tax which is paid in cash. In the case of payments in cash, the taxpayer should in every instance require a cash register receipt. In the case of payments made by check, the cancelled check is usually a sufficient receipt, but the Comptroller will on request issue an additional receipt. ART. 553. Interest on tax.-Where the time for the payment of any tax is postponed at the request of the taxpayer, interest at the rate of 6 per centum per annum is added from the original due date to the date of payment. If any tax be not paid when required by the provisions of the statute or in the case of additional taxes at the time designated by the Comptroller, the taxpayer shall pay 5 per centum of such tax plus 1 per centum per month for each month or fraction thereof such tax remains unpaid after such required or designated time, in addition to the amount of such tax. (Tax Law, section 379, subdivision 2.) ART. 554. Payment of tax by uncertified checks.- The Comptroller will accept uncertified checks in payment of income taxes, provided such checks are collectible at par, that is, for their full amount without any deduction for exchange or other charges. The day on which the Comptroller receives the check will be considered the date of payment so far as the taxpayer is concerned unless the check is returned dishonored. If one check is remitted to cover two or more persons' taxes, the remittance must be accompanied by a letter of transmittal stating (a) the name of the drawer of the check; (b) the amount of the check; (c) the amount of any cash, money order or other instrument included in the same remittance; (d) the name of each person whose tax is to be paid by the remittance; and (e) the amount of the payment on account of each person. ART. 555. Procedure with respect to dishonored checks. If any check is returned unpaid, all expenses incident to collection of such a check will be charged to the taxpayer. If any taxpayer whose check has been returned uncollected by the depositary bank should fail at once to make the check good, the Comptroller will proceed to collect the tax as though no check had been given. A taxpayer who tenders a certified check in payment for taxes is also not released from his obligation until the check has been paid. ART. 556. Penalties.-1. A person who intentionally fails to make a return is guilty of a misdemeanor punishable by a fine not exceeding $1,000 or imprisonment not exceeding one year, or both, and in addition is liable to taxation at twice the ordinary rate. 2. If any person, liable to taxation under the law, makes any false or fraudulent return or statement, with intent to evade any tax imposed by the law, he is guilty of a misdemeanor punishable by a fine not exceeding $1,000 or imprisonment not exceeding one year, or both, and in addition is liable to taxation at twice the ordinary rate upon the additional amount of income discovered to be taxable. 3. A person who fails to make a return within the required time, but who voluntarily makes a correct return within sixty (60) days is subject to a penalty of 5 per centum of the tax (in no case less than $2) and an additional 1 per centum for each month or fraction of a month during which the tax remains unpaid. 4. A person who, without intent to defraud, fails to make a return within the required time or a voluntary return within sixty (60) days thereafter, is liable to taxation at twice the ordinary rate, in addition to the penalty referred to in the following paragraph. 5. A person who fails to pay the tax when due is subject to penalty of 5 per centum of the amount due but not paid, plus 1 per centum for each month or fraction of a month during which the tax remains unpaid. (Tax Law, sections 376, 377 and 379.) CORRECTION OF RETURNS ART. 571. Comptroller's power of revision. If, in the opinion of the Comptroller, the return of any taxpayer in any essential respect is incorrect the Comptroller may revise such return and may audit and state an account according to such revised return for the amount due from such taxpayer for taxes, penalties and interest. If any taxpayer fails to make a return the Comptroller may make an estimate of the taxable income of such taxpayer from any information in his possession and for this purpose may examine or cause to be examined, the books and records of such taxpayer, and may take testimony and require proof material for his information, and may audit and state an account according to such information of the amount due from the taxpayer for taxes, penalties and interest. (Tax Law, section 373.) ART. 572. Authority for abatement and refund of taxAuthority for the refund or abatement of taxes erroneously collected or assessed is contained in section 377 of the Tax Law. ART. 573. Claim for abatement.- Where the Comptroller has made an additional assessment, the amount of such additional assessment is payable within thirty days from the date of notice thereof. However, the taxpayer will be afforded opportunity to offer proof as to the incorrectness of all or any part of the additional assessment and may during the thirty-day period file claim for abatement of all or any part thereof. The application must be sustained by the affidavit of the party against whom the tax was assessed, or of other parties cognizant of the facts. When a tax has been audited and stated by the Comptroller the presumption is that the assessment is correct, and the additional assessment must be paid when due, unless the Comptroller has in the meantime abated all or a part of it. The burden of proof in rebutting the presumption and showing that it was improperly or illegally assessed, or that relief should be given under sec tion 374 of the statute, rests upon the applicant for abatement. The affidavits must, therefore, contain full and explicit statements of all the material facts relating to the claim in support of which they are offered and to the proper consideration of which they are essential. The legality of the claim is to be determined by the Comptroller upon the facts presented by the affidavits. The filing of a claim for abatement does not operate as a suspension of the collection of the tax. The tax must be paid within the thirty-day period, except as to any part thereof which the Comptroller has advised the taxpayer has been abated. ART. 574. Claim for refund.-Claims by the taxpayer for the refunding of taxes and penalties erroneously or illegally collected shall be made on Form 110. In this case, as in that of claims for abatement, the burden of proof rests upon the claimant. All the facts relied upon in support of the claim should be clearly set forth under oath. It should be accompanied by the Comptroller's receipt or the cancelled check showing payment of the tax. The affidavit may be made by an agent of the person assessed. Checks in payment of claims allowed will be drawn in the names of the persons entitled to the money and shall unless otherwise directed be sent by the Comptroller directly to the proper persons or their duly authorized attorneys or agents. In the case of mere overpayments by taxpayers the Comptroller may repay the excess. The Comptroller has no authority to refund on equitable grounds penalties legally collected. |