New York Codes, Rules and Regulations
Title 9 - EXECUTIVE DEPARTMENT
Subtitle LL - Temporary State Commission on Local Government Ethics
Part 9975 - Extension Of Time For Filing A Financial Disclosure Statement Due To Justifiable Cause Or Undue Hardship Or Automatic Extension Of Time To File
Section 9975.5 - Automatic extension

Universal Citation: 9 NY Comp Codes Rules and Regs § 9975.5

Current through Register Vol. 46, No. 39, September 25, 2024

(a) In the event a covered individual has:

(1) timely filed with the Internal Revenue Service an application for automatic extension of time in which to file his or her individual income tax return for the immediately preceding calendar or fiscal year; and

(2) lacks sufficient information to complete his or her annual statement, that individual shall file with the commission, with respect to any item of the annual statement which he or she cannot complete, a written statement that the information is lacking from the annual statement but that it will be supplied in a supplementary statement of financial disclosure on or before the seventh day after the expiration of the period of the automatic extension of time to file the income tax return.

(b) The written statement filed with the commission concerning an automatic extension of time to file must contain the following information:

(1) the name of the covered individual, home address, and work address;

(2) the title of the position or job classification under which the individual is employed;

(3) a copy of the application for automatic extension to file an income tax return; and

(4) a description of the information which is lacking in the filed annual statement as a result of the application for an automatic extension to file an income tax return with the Internal Revenue Service.

(c) An individual who is entitled to an automatic extension to file his or her income tax return with the Internal Revenue Service must still file his or her annual statement on or before the filing date or modified filing date. That annual statement must contain all of the information otherwise required by the annual statement.

(d) Failure to file the supplementary statement, or filing an incomplete or deficient supplementary statement, shall be deemed a failure to file an annual statement.

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