Section 171, subdivisiontwenty-eighth of the Tax Law provides that in the case of a taxpayerwho is determined for Federal tax purposes under the provisions ofsection 7508-A of the Internal Revenue Code to be affected by a presidentiallydeclared disaster, or who is determined under regulations promulgatedby the commissioner to be affected by a presidentially declared disasteror by a disaster emergency declared by the Governor, the commissionermay provide that a period of up to 90 days may be disregarded in determiningunder the Tax Law, or under a law enacted pursuant to the authorityof the Tax Law or article 2-E of the General City Law where administeredby the commissioner, in respect of any tax liability (including anyinterest, penalty, additional amount, or addition to tax) of suchtaxpayer. For purposes of determining whether a taxpayer who has notbeen determined for Federal tax purposes to be affected by a presidentiallydeclared disaster is affected by a presidentially declared disasteror by a disaster emergency declared by the Governor, a taxpayer affectedby a presidentially declared disaster or by a disaster emergency declared by the Governor means a taxpayer: