New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2401 - Postponement Of Certain Deadlines For Taxpayers Affected By Declared Disasters
Section 2401.1 - Taxpayers affected by declared disasters

Current through Register Vol. 46, No. 12, March 20, 2024

Section 171, subdivision twenty-eighth of the Tax Law provides that in the case of a taxpayer who is determined for Federal tax purposes under the provisions of section 7508-A of the Internal Revenue Code to be affected by a presidentially declared disaster, or who is determined under regulations promulgated by the commissioner to be affected by a presidentially declared disaster or by a disaster emergency declared by the Governor, the commissioner may provide that a period of up to 90 days may be disregarded in determining under the Tax Law, or under a law enacted pursuant to the authority of the Tax Law or article 2-E of the General City Law where administered by the commissioner, in respect of any tax liability (including any interest, penalty, additional amount, or addition to tax) of such taxpayer. For purposes of determining whether a taxpayer who has not been determined for Federal tax purposes to be affected by a presidentially declared disaster is affected by a presidentially declared disaster or by a disaster emergency declared by the Governor, a taxpayer affected by a presidentially declared disaster or by a disaster emergency declared by the Governor means a taxpayer: