NYC 9/11 Public Portal Document
OCT-12-2001 12:19 NYC LEG OFFICE 212 566 0925 P.05/07
on real estate, were performed within the time prescribed
therefor:
1. filing any return of tax;
2. payment of any tax or installment thereof or of any other
liability to the commissioner of finance, in respect thereof;
3. filing a request for a conciliation conference or a
petition with the tax appeals tribunal for credit or refund or
for redetermination of a deficiency, or application for review of
a decision rendered by the tax appeals tribunal;
4. allowance of a credit or refund of tax;
5. filing a claim for credit or refund of tax;
6. assessment of tax;
7. giving or making any notice or demand for the payment of
any tax or with respect to any liability to the commissioner of
finance in respect of tax;
8. collection, by the commissioner of finance, by levy or
otherwise of the amount of any liability in respect of tax;
9. bringing suit by the city, or any officer on its behalf,
in respect of any liability in respect of tax; and
10. any other act required or permitted under the applicable
law or under rules prescribed thereunder by the commissioner of
finance with respect to any tax.
b. Special rule for overpayments. If a period of time has
been disregarded pursuant to subdivision a of this section with
respect to any return, amended return or claim for credit or
refund filed by a taxpayer and such return, amended return or
NYC-WTC 000137087
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