Sec. 22-1.1. Time for payment of tax

Tax Law, §§ 1463, 1091

(a) The tax imposed by article 32 of the Tax Law is payable to the New York State Department of Taxation and Finance in full at the time the return is required to be filed. The time when the payment is required to be made is determined without regard to any extension of time for filing such return.

(b) Where any payment of tax required to be made 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 payment, if not dishonored upon presentment, will be deemed timely made.

(c) See section 2399.3 of this Title when the last day prescribed (including any extension of time) for making any payment falls on a Saturday, Sunday or a legal holiday in the State of New York.