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.
The longest amount of time your refund will take is if you paper file your return. If thatâs the case, you can tack on an additional 4 weeks to all of the times given above because thatâs how long it takes the Tax Dept. to process paper returns. You should know, however, that this year NYS is experiencing some pretty severe delays.