San Franciscoâofficially known as the City and County of San Franciscoâis a consolidated city-county, a status it has held since the 1856 secession of what is now San Mateo County. It is the only such consolidation in California.
Under New York's Tax Law, there is generally a three-year statute of limitations on tax audits, though in some cases (such as when fraud exists or when a substantial understatement has been made on an income tax return), the statute of limitations can last for as long as six years.
DOR has the legal authority to audit any type of individual or business return for up to three years after it has been filed. Under certain conditions, such as massive underpayment or fraud, business and individual income tax returns may be audited for up to six years.