20 CRR-NY 48.3NY-CRR
20 CRR-NY 48.3
20 CRR-NY 48.3
48.3 Extensions of time for filing reports.
(a) The State Tax Commission may grant a reasonable extension of time for filing reports whenever good cause exists. An application for an extension of time should be made prior to the due date of the report, and should be mailed or delivered to the Corporation Tax Bureau, The Governor Alfred E. Smith State Office Building, Albany, NY.
(b) An extension of time for filing the report (form 10 CT or form 11 CT) will be granted only on condition that a tentative report is filed and the tax due thereon is paid. A tentative report is required to be made in the form prescribed for the final report and must set forth the amount of tax which the taxpayer estimates it will be required to pay.
20 CRR-NY 48.3
Current through February 28, 2023
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.