Sec. 6-4.2. Time for filing changes in Federal taxable income

Tax Law, § 211(3)

Any change in Federal taxable income must be reported within 90 days, or 120 days in the case of a taxpayer making a combined report for the taxable year affected, after the date of final determination by the Commissioner of Internal Revenue or other officer of the United States, or other competent authority. For a description of change in Federal taxable income and final determination, see section 6-1.3 of this Title.