Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter I - Franchise and Certain Business TaxesSubchapter A - Business Corporation Franchise TaxPart 7 - PAYMENT OF TAX, DECLARATION AND PAYMENT OF ESTIMATED TAX, AND COLLECTION
Subpart 7-2 - DECLARATION OF ESTIMATED TAX
Section 7-2.6 - Extension of time for filing declaration of estimated tax

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-2.6

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 7-2.6 - Extension of time for filing declaration of estimated tax

(Tax Law, section 213-a(h))

The Commissioner may grant a reasonable extension of time, not to exceed three months, for the filing of any declaration of estimated tax upon receipt of a written request from the taxpayer giving complete information as to the reasons for its inability to file the declaration on or before the prescribed due date.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-2.6

Adopted New York State Register December 27, 2023/Volume XLV, Issue 52, eff. 12/27/2023