View Our Newest Version Here

2021 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 4 - Returns and Payment of Tax
652 - Time and Place for Filing Returns and Paying Tax.

Universal Citation:
NY Tax L § 652 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
§  652.  Time and place for filing returns and paying tax.  (a) Except
as provided in subsection (b) of this section, a person required to make
and file a return under this article shall, without  assessment,  notice
or  demand, pay any tax due thereon to the commissioner on or before the
date fixed for filing such return  (determined  without  regard  to  any
extension  of  time  for  filing  the  return).  The  commissioner shall
prescribe by regulation the place for filing any return,  statement,  or
other  document required pursuant to this article and for payment of any
tax.

(b) The commissioner may allow individuals who have income only from wages, salaries, tips and like remuneration for services performed as an employee, interest, dividends and unemployment compensation to elect to have the commissioner compute the tax due. To provide for expeditious and uniform administration of the tax computations which involve numerous variables, the commissioner may further qualify, with regard to period of residency, deductions, credits, exemptions, amount and character of gross income, and any other appropriate factors relative to calculation of tax, those individuals who may elect to have their taxes computed by the commissioner. Any such election shall be made on the form prescribed by the commissioner for this purpose. If a qualified taxpayer elects to have the commissioner compute the tax, the amount determined by the commissioner shall be paid (i) within ten days from the date of the issuance of a notice and demand therefor or (ii) on the date fixed for filing such return (determined without regard to any extension of time for filing), whichever is later.

Disclaimer: These codes may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.