161.5 Additions to New York State income tax and civil penalties.

The filing and acceptance of New York State personal income tax returns or amended New York State personal income tax returns pursuant to this Part will not affect the liability for any addition to New York State income tax or penalty to which the taxpayer or taxpayers may have been subject prior to the filing of such New York State personal income tax return or amended New York State personal income tax returns, except that the amount thereof will be computed by giving effect to any change of election made in such New York State personal income tax return or amended New York State personal income tax return.