657 - Extensions of Time.

NY Tax L § 657 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(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.