20 NYCRR § 7-3.1
General
The amount of estimated tax due as shown on a declaration of estimated tax may be paid in installments or, at the election of the taxpayer, may be paid in full at the time of filing the declaration. If the estimated tax is paid in installments, one installment, following any mandatory first installment paid must accompany the declaration.
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (18 sections)
- 7-1.1 · Time for payment of tax
- 7-1.2 · Properly estimated tax
- 7-1.3 · Cessation tax
- 7-2.1 · Requirement of declaration
- 7-2.2 · Amendments of declaration
- 7-2.3 · Report as declaration or amendment
- 7-2.4 · Short periods
- 7-2.5 · Time for filing declaration of estimated tax for short taxable…
- 7-2.6 · Extension of time for filing declaration of estimated tax
- 7-3.1 · General
- 7-3.2 · Definitions
- 7-3.3 · First installment of estimated tax for certain taxpayers
- 7-3.4 · Other installments of estimated tax
- 7-3.5 · Impact of amendments of declaration on estimated payments
- 7-3.6 · Application of installments based on preceding and second…
- 7-3.7 · Short taxable years
- 7-3.8 · Extension of time
- 7-3.9 · Payments of installments in advance