§ 1804. Criminal tax fraud in the third degree. A person commits\ncriminal tax fraud in the third degree when he or she commits a tax\nfraud act or acts and, with the intent to evade any tax due under this\nchapter, or to defraud the state or any political subdivision of the\nstate, the person pays the state and/or a political subdivision of the\nstate (whether by means of underpayment or receipt of refund or both),\nin a period of not more than one year in excess of ten thousand dollars\nless than the tax liability that is due. Criminal tax fraud in the third\ndegree is a class D felony.\n
N.Y. Tax Law § 1804
Criminal tax fraud in the third degree
Applied in 7 court decisions — leading case Matter of Talcott (2020)
Most recently applied in Matter of Talcott (June 2020)
2014-09-22
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.