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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 7-3. Payments of Estimated Tax |
| 20 CRR-NY I A 7-3 Notes |
| Sec. 7-3.1. General |
| Sec. 7-3.2. Definition of preceding year's tax |
| Sec. 7-3.3. First installment of estimated tax for certain taxpayers |
| Sec. 7-3.4. Other installments of estimated tax |
| Sec. 7-3.5. Amendments of declaration |
| Sec. 7-3.6. Application of installments based on preceding year's tax |
| Sec. 7-3.7. Interest on certain installments based on preceding year's tax |
| Sec. 7-3.8. Short taxable years |
| Sec. 7-3.9. Extension of time |
| Sec. 7-3.10. Payments of installments in advance |