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 21-4. Time and Place for Filing Returns |
Sec. 21-4.7. Timely mailing treated as timely filing
Latest version.
- Tax Law, § 1091(a)Where any return required to be filed within a prescribed period or on or before a prescribed date is mailed in accordance with the provisions of section 2399.2 of this Title, such return will be deemed timely filed.