N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-3.1
Current through Register Vol. 46, No. 45, November 2, 2024
The amount of estimated tax due as shown on a declaration of estimated tax may be paid in installments or, at the election of the taxpayer, may be paid in full at the time of filing the declaration. If the estimated tax is paid in installments, one installment, following any mandatory first installment paid must accompany the declaration.
N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-3.1