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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 B. Franchise Tax on Banking Corporations |
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Part 22. Payment of Tax and Declaration and Payment of Estimated Tax |
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Subpart 22-2. Declaration of Estimated Tax |
Sec. 22-2.3. Time for filing declaration of estimated tax
Latest version.
- Tax Law, § 1460(c), (f)(a) A declaration of estimated tax must be filed when the requirements of section 22-2.1 of this Subpart are first met:(1) before the first day of the sixth month of the current taxable year, then the declaration must be filed on or before the 15th day of the sixth month;(2) after the last day of the fifth month of the current taxable year and before the first day of the ninth month, then the declaration must be filed on or before the 15th day of the ninth month; or(3) after the last day of the eighth month of the current taxable year and before the first day of the 12th month of the current taxable year, then the declaration must be filed on or before the 15th day of the 12th month of the current taxable year.