Section 510 - Determination of tax1. In case any return filed pursuant to this article shall be insufficient or unsatisfactory to the commissioner, or if no return is made for any period, the commissioner shall determine the amount of tax due from such information as is available to the commissioner. Such determination shall be made within four years from the time the return was filed or, if no return was filed or in the case of a willfully false or fraudulent return with intent to evade the tax, such determination may be made at any time. Notwithstanding any of the foregoing provisions of this section, where, before the expiration of the time prescribed in this section for the determination of tax, both the commissioner and the taxpayer have consented in writing to its determination after such time, the tax may be determined at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. The commissioner shall give notice of such determination to the person liable for such tax. Such determination shall finally and conclusively fix such tax, unless the person against whom it is assessed shall, within ninety days after the giving of notice of such determination, petition the division of tax appeals for a hearing, or unless the commissioner of his own motion shall redetermine the same. After such hearing, the division of tax appeals shall give notice of the determination of the administrative law judge to the person liable for the tax and to the commissioner. Such determination may be reviewed by the tax appeals tribunal as provided in article forty of this chapter. The decision of the tax appeals tribunal may be reviewed as provided in section two thousand sixteen of this chapter. The proceeding may not be commenced unless the amount of any tax sought to be reviewed, with penalties and interest thereon, if any, shall be first deposited with the commissioner and an undertaking filed with him, in such amount and with such sureties as a justice of the supreme court shall approve, to the effect that, if such proceeding be dismissed or the decision of the tax appeals tribunal confirmed, the petitioner will pay all costs and charges which may accrue in the prosecution of the proceeding, or, at the option of the petitioner, such undertaking may be in a sum sufficient to cover the tax, penalties, interest, costs and charges aforesaid, in which event the petitioner shall not be required to pay such tax, penalties and interest as a condition precedent to the commencement of the proceeding.2. The remedy provided by subdivision one of this section for review of a decision of the tax appeals tribunal shall be the exclusive remedy available to judicially determine the liability of any person for taxes under this article.3. Any notice authorized or required under this article may be given by mailing the same to the person for whom it is intended, in a postpaid envelope, addressed to such person at the address given by him in the application for a certificate of registration or in the last return filed by him under this article, or, if no application or return has been filed then to such address as may be obtainable. The mailing of such notice shall be presumptive evidence of the receipt of same by the person to whom addressed. Any period of time, which is determined according to the provisions of this article, for the giving of notice shall commence to run from the date of mailing of such notice.