Sec. 7-3.3. First installment of estimated tax for certain taxpayers

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Tax Law, § 213-b(a)
For any 12-month taxable year ending after December 31, 1969, every taxpayer subject to the tax imposed by article 9-A must pay with its report required for the preceding taxable year, or with an application for extension of the time for filing such report, an amount equal to 25 percent of the preceding year's tax, if such tax exceeded $1,000.

                    
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