View Our Newest Version Here

2021 New York Laws
TAX - Tax
Article 22 - Personal Income Tax
Part 4 - Returns and Payment of Tax
657 - Extensions of Time.

Universal Citation:
NY Tax L § 657 (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.
§  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.

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.