State Codes and Statutes

Statutes > New-york > Tax > Article-9-a > 213-a

§   213-a.   Declaration   of   estimated   tax.--(a)  Requirement  of  declaration.--Every taxpayer subject to the tax imposed by  section  two  hundred  nine  of this chapter shall make a declaration of its estimated  tax for the current privilege period, containing such information as the  commissioner of taxation and finance may  prescribe  by  regulations  or  instructions, if such estimated tax can reasonably be expected to exceed  one  thousand  dollars.  If  a  taxpayer is subject to the tax surcharge  imposed under section two  hundred  nine-B  of  this  article  and  such  taxpayer's  estimated tax under section two hundred nine of this article  can reasonably be expected to exceed one thousand dollars, such taxpayer  shall also make a declaration of its estimated  tax  surcharge  for  the  current privilege period.    (b)  Definition  of  estimated  tax  and estimated tax surcharge.--The  terms "estimated tax" and "estimated tax  surcharge"  mean  the  amounts  which  a  taxpayer  estimates  to be the tax or tax surcharge imposed by  section two hundred nine or two hundred nine-B,  respectively,  of  this  chapter  for  the  current  privilege  period,  less the amount which it  estimates to be the sum of any credits allowable against the tax or  tax  surcharge, respectively.    (c) Time for filing declaration.--A declaration of estimated tax and a  declaration  of estimated tax surcharge shall be filed on or before June  fifteenth of the current privilege period in  the  case  of  a  taxpayer  which  reports  on  the  basis  of  a  calendar year, except that if the  requirements of subdivision (a) are first met:    (1) after May thirty-first and before September first of such  current  privilege  period, the declaration shall be filed on or before September  fifteenth, or    (2) after August  thirty-first  and  before  December  first  of  such  current  privilege  period,  the declaration shall be filed on or before  December fifteenth.    (d) Amendments of declaration.--A taxpayer  may  amend  a  declaration  under regulations of the tax commission.    (e) Report as declaration.--If, on or before February fifteenth of the  succeeding  year in the case of a taxpayer which reports on the basis of  a calendar year, a taxpayer files its report for the year for which  the  declaration  is required, and pays therewith the balance, if any, of the  full amount of the tax or tax surcharge shown to be due on the report,    (i)  such  report  shall  be  considered  as  its  declaration  if  no  declaration  was required to be filed during the calendar or fiscal year  for which the tax  or  tax  surcharge  was  imposed,  but  is  otherwise  required  to  be  filed  on  or  before  December  fifteenth pursuant to  subdivision (c),    (ii) such report shall be considered as  the  amendment  permitted  by  subdivision  (d)  to be filed on or before December fifteenth if the tax  or tax surcharge shown on the report is greater than the  estimated  tax  or  estimated  tax surcharge, as the case may be, shown on a declaration  previously made.    (f) Fiscal year.--This section shall apply  to  privilege  periods  of  twelve  months  other  than  a  calendar year by the substitution of the  months of such fiscal year for the  corresponding  months  specified  in  this section.    (g)  Short  privilege period.--If the privilege period for which a tax  or tax surcharge is imposed by section two hundred nine or  two  hundred  nine-B,  respectively, of this chapter is less than twelve months, every  taxpayer  required  to  make  a  declaration  of  estimated  tax  or   a  declaration  of  estimated tax surcharge for such privilege period shall  make  such  a  declaration  in  accordance  with  regulations   of   the  commissioner of taxation and finance.(h)  Extension  of  time.--The  tax  commission may grant a reasonable  extension of time, not to exceed three months, for  the  filing  of  any  declaration  required  pursuant  to  this  section,  on  such  terms and  conditions as it may require.

State Codes and Statutes

Statutes > New-york > Tax > Article-9-a > 213-a

§   213-a.   Declaration   of   estimated   tax.--(a)  Requirement  of  declaration.--Every taxpayer subject to the tax imposed by  section  two  hundred  nine  of this chapter shall make a declaration of its estimated  tax for the current privilege period, containing such information as the  commissioner of taxation and finance may  prescribe  by  regulations  or  instructions, if such estimated tax can reasonably be expected to exceed  one  thousand  dollars.  If  a  taxpayer is subject to the tax surcharge  imposed under section two  hundred  nine-B  of  this  article  and  such  taxpayer's  estimated tax under section two hundred nine of this article  can reasonably be expected to exceed one thousand dollars, such taxpayer  shall also make a declaration of its estimated  tax  surcharge  for  the  current privilege period.    (b)  Definition  of  estimated  tax  and estimated tax surcharge.--The  terms "estimated tax" and "estimated tax  surcharge"  mean  the  amounts  which  a  taxpayer  estimates  to be the tax or tax surcharge imposed by  section two hundred nine or two hundred nine-B,  respectively,  of  this  chapter  for  the  current  privilege  period,  less the amount which it  estimates to be the sum of any credits allowable against the tax or  tax  surcharge, respectively.    (c) Time for filing declaration.--A declaration of estimated tax and a  declaration  of estimated tax surcharge shall be filed on or before June  fifteenth of the current privilege period in  the  case  of  a  taxpayer  which  reports  on  the  basis  of  a  calendar year, except that if the  requirements of subdivision (a) are first met:    (1) after May thirty-first and before September first of such  current  privilege  period, the declaration shall be filed on or before September  fifteenth, or    (2) after August  thirty-first  and  before  December  first  of  such  current  privilege  period,  the declaration shall be filed on or before  December fifteenth.    (d) Amendments of declaration.--A taxpayer  may  amend  a  declaration  under regulations of the tax commission.    (e) Report as declaration.--If, on or before February fifteenth of the  succeeding  year in the case of a taxpayer which reports on the basis of  a calendar year, a taxpayer files its report for the year for which  the  declaration  is required, and pays therewith the balance, if any, of the  full amount of the tax or tax surcharge shown to be due on the report,    (i)  such  report  shall  be  considered  as  its  declaration  if  no  declaration  was required to be filed during the calendar or fiscal year  for which the tax  or  tax  surcharge  was  imposed,  but  is  otherwise  required  to  be  filed  on  or  before  December  fifteenth pursuant to  subdivision (c),    (ii) such report shall be considered as  the  amendment  permitted  by  subdivision  (d)  to be filed on or before December fifteenth if the tax  or tax surcharge shown on the report is greater than the  estimated  tax  or  estimated  tax surcharge, as the case may be, shown on a declaration  previously made.    (f) Fiscal year.--This section shall apply  to  privilege  periods  of  twelve  months  other  than  a  calendar year by the substitution of the  months of such fiscal year for the  corresponding  months  specified  in  this section.    (g)  Short  privilege period.--If the privilege period for which a tax  or tax surcharge is imposed by section two hundred nine or  two  hundred  nine-B,  respectively, of this chapter is less than twelve months, every  taxpayer  required  to  make  a  declaration  of  estimated  tax  or   a  declaration  of  estimated tax surcharge for such privilege period shall  make  such  a  declaration  in  accordance  with  regulations   of   the  commissioner of taxation and finance.(h)  Extension  of  time.--The  tax  commission may grant a reasonable  extension of time, not to exceed three months, for  the  filing  of  any  declaration  required  pursuant  to  this  section,  on  such  terms and  conditions as it may require.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-9-a > 213-a

§   213-a.   Declaration   of   estimated   tax.--(a)  Requirement  of  declaration.--Every taxpayer subject to the tax imposed by  section  two  hundred  nine  of this chapter shall make a declaration of its estimated  tax for the current privilege period, containing such information as the  commissioner of taxation and finance may  prescribe  by  regulations  or  instructions, if such estimated tax can reasonably be expected to exceed  one  thousand  dollars.  If  a  taxpayer is subject to the tax surcharge  imposed under section two  hundred  nine-B  of  this  article  and  such  taxpayer's  estimated tax under section two hundred nine of this article  can reasonably be expected to exceed one thousand dollars, such taxpayer  shall also make a declaration of its estimated  tax  surcharge  for  the  current privilege period.    (b)  Definition  of  estimated  tax  and estimated tax surcharge.--The  terms "estimated tax" and "estimated tax  surcharge"  mean  the  amounts  which  a  taxpayer  estimates  to be the tax or tax surcharge imposed by  section two hundred nine or two hundred nine-B,  respectively,  of  this  chapter  for  the  current  privilege  period,  less the amount which it  estimates to be the sum of any credits allowable against the tax or  tax  surcharge, respectively.    (c) Time for filing declaration.--A declaration of estimated tax and a  declaration  of estimated tax surcharge shall be filed on or before June  fifteenth of the current privilege period in  the  case  of  a  taxpayer  which  reports  on  the  basis  of  a  calendar year, except that if the  requirements of subdivision (a) are first met:    (1) after May thirty-first and before September first of such  current  privilege  period, the declaration shall be filed on or before September  fifteenth, or    (2) after August  thirty-first  and  before  December  first  of  such  current  privilege  period,  the declaration shall be filed on or before  December fifteenth.    (d) Amendments of declaration.--A taxpayer  may  amend  a  declaration  under regulations of the tax commission.    (e) Report as declaration.--If, on or before February fifteenth of the  succeeding  year in the case of a taxpayer which reports on the basis of  a calendar year, a taxpayer files its report for the year for which  the  declaration  is required, and pays therewith the balance, if any, of the  full amount of the tax or tax surcharge shown to be due on the report,    (i)  such  report  shall  be  considered  as  its  declaration  if  no  declaration  was required to be filed during the calendar or fiscal year  for which the tax  or  tax  surcharge  was  imposed,  but  is  otherwise  required  to  be  filed  on  or  before  December  fifteenth pursuant to  subdivision (c),    (ii) such report shall be considered as  the  amendment  permitted  by  subdivision  (d)  to be filed on or before December fifteenth if the tax  or tax surcharge shown on the report is greater than the  estimated  tax  or  estimated  tax surcharge, as the case may be, shown on a declaration  previously made.    (f) Fiscal year.--This section shall apply  to  privilege  periods  of  twelve  months  other  than  a  calendar year by the substitution of the  months of such fiscal year for the  corresponding  months  specified  in  this section.    (g)  Short  privilege period.--If the privilege period for which a tax  or tax surcharge is imposed by section two hundred nine or  two  hundred  nine-B,  respectively, of this chapter is less than twelve months, every  taxpayer  required  to  make  a  declaration  of  estimated  tax  or   a  declaration  of  estimated tax surcharge for such privilege period shall  make  such  a  declaration  in  accordance  with  regulations   of   the  commissioner of taxation and finance.(h)  Extension  of  time.--The  tax  commission may grant a reasonable  extension of time, not to exceed three months, for  the  filing  of  any  declaration  required  pursuant  to  this  section,  on  such  terms and  conditions as it may require.