New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax
Article 1 - Cigarette Tax
Part 75 - Returns, Payments And Records To Be Kept
Section 75.4 - Timely filing/timely payment
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 475
(a) Where any return or payment of tax required to be filed or made 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 or payment (if not dishonored upon presentment) will be deemed timely filed and timely made.
(b) Returns filed or payment made prior to the last date prescribed for filing or paying shall be considered filed and made on such last date.
(c) When the last date prescribed for filing a return or for making a payment falls on a Saturday, Sunday or legal holiday in the State of New York see section 2399.3 of this Title.
