1342 - Administrative Provisions.

NY Tax L § 1342 (2019) (N/A)
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(b) For the tax year in which such local law is enacted, no addition to the tax shall be imposed, pursuant to subsection (c) of section six hundred eighty-five of this chapter, through the operation of the provisions of this section for the portion of the underpayment of estimated tax as the result of a local law enacted pursuant to paragraph (iii) of subsection (b) of section thirteen hundred forty of this article.