Statute · New York General City Model
N.Y. General City Model § 127-a — Reporting of changes or corrections in sales and compensating use tax liability
N.Y. General City Model § 127-a
- Type
- Statute
- Source
- New York General City Model
- Jurisdiction
- New York
- Current through
- Nov 4, 2026 (NY Senate Open Legislation)
§ 127-A. Reporting of changes or corrections in sales and compensating use tax liability.--Where the state tax commission changes or corrects a taxpayer's sales and compensating use tax liability with respect to the purchase or use of items for which a sales or compensating use tax credit…
Citator
N.Y. General City Model § 127-a — Reporting of changes or corrections in sales and compensating use tax liability is in force in the current edition of the Code, and nothing recorded condemns it.
§ 127-A. Reporting of changes or corrections in sales and compensating use tax liability.--Where the state tax commission changes or corrects a taxpayer's sales and compensating use tax liability with respect to the purchase or use of items for which a sales or compensating use tax credit against the tax imposed by this title was claimed, the taxpayer shall report such change or correction to the commissioner of finance within ninety days of the final determination of such change or correction, or as required by the commissioner of finance, and shall concede the accuracy of such determination or state wherein it is erroneous. Any taxpayer filing an amended return or report relating to the purchase or use of such items shall also file within ninety days thereafter a copy of such amended return or report with the commissioner of finance.