New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 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.
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In this article (40 sections)
- 630-I · Gifts for the state library system
- 630-I*2 · Gift for the firearm violence research fund
- 630-I*3 · Gifts for thoroughbred aftercare
- 630-J · Gifts for standardbred aftercare
- 630-K · Gift for Lyme and tick-borne diseases education, research and…
- 630-L · Gift for diabetes research and education
- 630-L*2 · Gift for cure childhood cancer research fund
- 631 · New York source income of a nonresident individual
- 632 · Nonresident partners and electing shareholders of S corporations
- 632-A · Personal service corporations and S corporations formed or…
- 633 · New York source income of a nonresident estate or trust
- 634 · Share of a nonresident beneficiary in income from New York sources
- 635 · Credit to trust beneficiary receiving accumulation distribution
- 637 · Computation of separate tax on the ordinary income portion of…
- 638 · New York source income of a part-year resident
- 639 · Accruals upon change of residence
- 651 · Returns and liabilities
- 652 · Time and place for filing returns and paying tax
- 653 · Signing of returns and other documents
- 654 · Relief from joint and several liability on joint return
- 657 · Extensions of time
- 658 · Requirements concerning returns, notices, records and statements
- 659 · Report of federal changes, corrections or disallowances
- 659-A · Reporting of federal partnership adjustments
- 660 · Election by shareholders of S corporations
- 661 · Change of election
- 662 · Computation of tax where taxpayer restores substantial amount…
- 663 · Estimated tax on sale or transfer of real property by nonresident
- 671 · Requirement of withholding tax from wages
- 672 · Information statement for employee
- 673 · Credit for tax withheld
- 674 · Employer's return and payment of withheld taxes
- 675 · Employer's liability for withheld taxes
- 676 · Employer's failure to withhold
- 677 · Designation of third parties to perform acts required of employers
- 678 · Liability of third parties paying or providing for wages
- 681 · Notice of deficiency
- 682 · Assessment
- 683 · Limitations on assessment
- 684 · Interest on underpayment