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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.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 1807. Aggregation - last updated January 01, 2021 | https://codes.findlaw.com/ny/tax-law/tax-sect-1807/
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