Sec. 22-3.3. First installment of estimated tax for certain taxpayers

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Tax Law, § 1461(a)
Every taxpayer subject to the tax imposed by article 32 of the Tax Law must pay with its return required for the preceding taxable year, or with an application for extension of the time for filing such return, an amount equal to 25 percent of the preceding year's tax, if such tax exceeded $1,000.

                    
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