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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter A. Business Corporation Franchise Tax |
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Part 6. Reports |
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Subpart 6-4. Time and Place for Filing Reports |
Sec. 6-4.7. Timely mailing treated as timely filing
Latest version.
- Tax Law, § 1091(a)Where any report required to be filed within a prescribed period or on or before a prescribed date is mailed in accordance with the provisions of section 2399.2 of this Title, such report will be deemed timely filed.