The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that no such proceeding or action shall be commenced after the expiration of ten years after a tax became due or a penalty incurred, except that such proceeding or action may be commenced at any time if the failure to pay the tax or penalty was with intent, in any manner, to defeat or evade the same.
New York Legal Code