20 CRR-NY 21-4.7NY-CRR
20 CRR-NY 21-4.7
20 CRR-NY 21-4.7
21-4.7 Timely mailing treated as timely filing.
Tax Law, ยง 1091(a)
Where any return required to be filed within a prescribed period or on or before a prescribed date is mailed in accordance with the provisions of section 2399.2 of this Title, such return will be deemed timely filed.
20 CRR-NY 21-4.7
Current through February 28, 2023
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