New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter I. Franchise and Certain Business Taxes |
Subchapter B. Franchise Tax on Banking Corporations |
Part 21. Returns |
Subpart 21-1. General |
Sec. 21-1.4. Amended Federal return
Latest version.
- Tax Law, § 1462(e)Any taxpayer that files an amended return with the Internal Revenue Service must file an amended return within 90 days, or 120 days in the case of a taxpayer making a combined return for the year being amended, thereafter with the commissioner.