N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-2.4
Current through Register Vol. 46, No. 45, November 2, 2024
(Tax Law, section 213-a(g))
If a taxpayer is required to make a declaration of estimated tax pursuant to section 7-2.1 of this Subpart and a short taxable year is involved, a declaration for the fractional part of the year is required. No declaration is required if the short taxable year is a period of five months or less.
N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-2.4