Tax Law, § 13 of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-110
The provisions of Part 157 of this Title with respect to extensions of time for New York State personal income tax purposes shall also be applicable to extensions of time for City of Yonkers earnings tax purposes.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 270.3