2015 New York Laws
TAX - Tax
Article 22 - PERSONAL INCOME TAX
Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX
657 - Extensions of time.

  657.  Extensions of time. (a) General. The commissioner may grant a
  reasonable extension of time for payment of tax or estimated tax (or any
  installment), or for filing any return,  statement,  or  other  document
  required  pursuant  to  this article, on such terms and conditions as it
  may require. Except for a taxpayer who is outside the United  States  or
  who  intends  to  claim  nonresident  status  pursuant to clause (ii) of
  subparagraph (A) of paragraph one  of  subsection  (b)  of  section  six
  hundred  five,  no  such  extension  for filing any return, statement or
  other document, shall exceed six months.
(b) Furnishing of security. If any extension of time  is  granted  for
  payment  of  any  amount  of  tax,  the  tax  commission may require the
  taxpayer to furnish a bond or other security in an amount not  exceeding
  twice  the amount for which the extension of time for payment is granted
  on such terms and conditions as the tax commission may require.
(c) Automatic extension for death of a spouse. An automatic  extension
  of ninety days shall be deemed granted for filing a tax return or paying
  a tax otherwise required on April fifteenth for individuals whose spouse
  dies  within  thirty  days  prior to such date. No penalties or interest
  shall be assessed or imposed upon a taxpayer during  such  extension  as
  granted in this subsection.