Administrative Code of the City of New York § 11-530 (a) provides that a taxpayer's application to review an unincorporated business income tax determination made by the Commissioner of Finance shall be made "within four months after notice of the decision is sent by certified or registered mail to the taxpayer." The determination which petitioner seeks to contest was mailed on January 30, 1991. Since he did not commence this proceeding until June 3, 1991, it was properly...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
