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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 8. Assessment, Revision, Refund and Review |
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Subpart 8-2. Limitation on Credit or Refund |
Sec. 8-2.8. Prepaid tax
Latest version.
- Tax Law, § 1087(i)Any tax paid by the taxpayer before the last day prescribed for its payment (including any amount paid by the taxpayer as estimated tax for a taxable year) shall be deemed to have been paid on the 15th day of the third month following the close of the taxable year.