New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter A - Business Corporation Franchise Tax
Part 6 - REPORTS
Subpart 6-1 - GENERAL REQUIREMENTS
Section 6-1.4 - Amended Federal return

Universal Citation: 20 NY Comp Codes Rules and Regs ยง 6-1.4
Current through Register Vol. 46, No. 12, March 20, 2024

(Tax Law, section 211(3))

Any corporation that files an amended return with the Internal Revenue Service must, within 90 days (or 120 days in the case of a corporation included in a combined report) thereafter, file an amended report with the Commissioner.

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