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New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 661

Change of election

Official textnysenate.govlast amended

§ 661. Change of election. Any election expressly authorized by this article may be changed on such terms and conditions as the tax commission may prescribe by regulation.

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In this article (40 sections)
  1. 630-L · Gift for diabetes research and education
  2. 630-L*2 · Gift for cure childhood cancer research fund
  3. 631 · New York source income of a nonresident individual
  4. 632 · Nonresident partners and electing shareholders of S corporations
  5. 632-A · Personal service corporations and S corporations formed or…
  6. 633 · New York source income of a nonresident estate or trust
  7. 634 · Share of a nonresident beneficiary in income from New York sources
  8. 635 · Credit to trust beneficiary receiving accumulation distribution
  9. 637 · Computation of separate tax on the ordinary income portion of…
  10. 638 · New York source income of a part-year resident
  11. 639 · Accruals upon change of residence
  12. 651 · Returns and liabilities
  13. 652 · Time and place for filing returns and paying tax
  14. 653 · Signing of returns and other documents
  15. 654 · Relief from joint and several liability on joint return
  16. 657 · Extensions of time
  17. 658 · Requirements concerning returns, notices, records and statements
  18. 659 · Report of federal changes, corrections or disallowances
  19. 659-A · Reporting of federal partnership adjustments
  20. 660 · Election by shareholders of S corporations
  21. 661 · Change of election
  22. 662 · Computation of tax where taxpayer restores substantial amount…
  23. 663 · Estimated tax on sale or transfer of real property by nonresident
  24. 671 · Requirement of withholding tax from wages
  25. 672 · Information statement for employee
  26. 673 · Credit for tax withheld
  27. 674 · Employer's return and payment of withheld taxes
  28. 675 · Employer's liability for withheld taxes
  29. 676 · Employer's failure to withhold
  30. 677 · Designation of third parties to perform acts required of employers
  31. 678 · Liability of third parties paying or providing for wages
  32. 681 · Notice of deficiency
  33. 682 · Assessment
  34. 683 · Limitations on assessment
  35. 684 · Interest on underpayment
  36. 685 · Additions to tax and civil penalties
  37. 686 · Overpayment
  38. 687 · Limitations on credit or refund
  39. 688 · Interest on overpayment
  40. 689 · Petition to tax commission
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