N.Y. Comp. Codes R. & Regs. tit. 20 § 48.3

Current through Register Vol. 46, No. 25, June 18, 2024

Section 48.3 - Extensions of time for filing reports

(a) The State Tax Commission may grant a reasonable extension of time for filing reports whenever good cause exists. An application for an extension of time should be made prior to the due date of the report, and should be mailed or delivered to the Corporation Tax Bureau, The Governor Alfred E. Smith State Office Building, Albany, NY.

(b) An extension of time for filing the report (form 10 CT or form 11 CT) will be granted only on condition that a tentative report is filed and the tax due thereon is paid. A tentative report is required to be made in the form prescribed for the final report and must set forth the amount of tax which the taxpayer estimates it will be required to pay.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 48.3