New York § 281 - 281Statute of limitations not applicable
Full text of New York New York Consolidated Laws § 281 — 281Statute of limitations not applicable, with citation guidance and answers to common questions.
§ 281. 281Statute of limitations not applicable
§ 281. Statute of limitations not applicable. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that no such proceeding or action shall be commenced after the expiration of ten years after a tax became due or a penalty incurred, except that such proceeding or action may be commenced at any time if the failure to pay the tax or penalty was with intent, in any manner, to defeat or evade the same.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 281
What does New York Consolidated Laws § 281 cover?
Section 281 ("281Statute of limitations not applicable") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 281?
A common citation format is "New York Consolidated Laws § 281" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 281 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.