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 7-3 - PAYMENTS OF ESTIMATED TAX
Section 7-3.9 - Payments of installments in advance

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-3.9

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 7-3.9 - Payments of installments in advance

(Tax Law, section 213-b(j))

At the election of the taxpayer, any installment of the estimated tax may be paid prior to the date prescribed for its payment. No interest will be allowed or paid on such prepayment.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 7-3.9

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