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.
Using a professional collection service will save time and likely yield better results than you can achieve on your own. When accounts reach 90 to 120 days past due, it's time to consider placing them with a collection agency. Some people place accounts at 60 days; some wait over a year-it is completely up to you.