Section 213 - Payment and lien of tax1. To the extent the tax imposed by section two hundred nine of this chapter shall not have been previously paid pursuant to section two hundred thirteen-b of this chapter, a. such tax, or the balance thereof, shall be payable to the commissioner in full at the time the report is required to be filed, andb.such tax, or the balance thereof, imposed on any taxpayer which ceases to exercise its franchise or to be subject to the tax imposed by this article shall be payable to the commissioner at the time the report is required to be filed, provided such tax of a domestic corporation which continues to possess its franchise shall be subject to adjustment as the circumstances may require; all other taxes of any such taxpayer, which pursuant to the foregoing provisions of this section would otherwise be payable subsequent to the time such report is required to be filed, shall nevertheless be payable at such time. 2. If any taxpayer, within the time prescribed by section two hundred eleven of this article, shall have applied for an automatic extension of time to file its annual report and shall have paid to the commissioner of taxation and finance on or before the date such application is filed an amount properly estimated as provided by said section, the only amount payable in addition to the tax shall be interest at the underpayment rate set by the commissioner pursuant to section one thousand ninety-six of this chapter, or, if no rate is set, at the rate of six per centum per annum upon the amount by which the tax, or the portion thereof payable on or before the date the report was required to be filed, exceeds the amount so paid. For purposes of the preceding sentence: a. an amount so paid shall be deemed properly estimated if it is either (i) not less than ninety per centum of the tax as finally determined, or (ii) not less than the tax shown on the taxpayer's report for the preceding taxable year, if such preceding year was a taxable year of twelve months; andb.the time when a report is required to be filed shall be determined without regard to any extension of time for filing such report. 3. The commissioner may grant a reasonable extension of time for payment of any tax imposed by this article under such conditions as he or she deems just and proper.