Sec. 22-2.2. Definition of estimated tax

Latest version.

Tax Law, § 1460(b)
The term estimated tax means the amount which a taxpayer estimates to be the tax imposed by article 32 of the Tax Law for the current taxable year, less the amount which it estimates to be the sum of any credits, as described in Part 20 of this Title, allowable against the tax.

                    
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