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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 7. Payment of Tax, Declaration and Payment of Estimated Tax, and Collection |
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Subpart 7-2. Declarations of Estimated Tax |
Sec. 7-2.3. Time for filing declaration of estimated tax
Latest version.
- Tax Law, § 213-a(c) and (f)A declaration of estimated tax must be filed in accordance with the following schedule:(a) If the requirement of section 7-2.1 of this Subpart is first met before the first day of the sixth month of the current taxable year, then the declaration must be filed on or before the 15th day of the sixth month of the current taxable year.(b) If the requirement of section 7-2.1 of this Subpart is first met after the last day of the fifth month of the current taxable year and before the first day of the ninth month of the current taxable year, then the declaration must be filed on or before the 15th day of the ninth month of the current taxable year.(c) If the requirement of section 7-2.1 of this Subpart is first met after the last day of the eighth month of the current taxable year and before the first day of the 12th month of the current taxable year, then the declaration must be filed on or before the 15th day of the 12th month of the current taxable year.