Sec. 7-2.6. Short periods

Latest version.

Tax Law, § 213-a(g)
If a taxpayer is required to make a declaration of estimated tax pursuant to section 7-2.1 of this Subpart and a short taxable year is involved, a declaration for the fractional part of the year is required. No declaration is required if the short taxable year is a period of five months or less.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');