New York Laws
Article 9 - Corporation Tax
197-A - Declaration of Estimated Tax.

(a) after May thirty-first and before September first of such current
taxable year, the declaration shall be filed on or before September
fifteenth, or
(b) after August thirty-first and before December first of such
current taxable year, the declaration shall be filed on or before
December fifteenth.
4. A taxpayer may amend a declaration of estimated tax or a
declaration of estimated tax surcharge under regulations prescribed by
the commissioner of taxation and finance.
5. If, on or before February fifteenth of the succeeding year in the
case of a taxpayer whose taxable year is a calendar year, a taxpayer
files its return 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 return:
(a) such return shall be considered as its declaration if no
declaration was required to be filed during the taxable year for which
the tax or tax surcharge was imposed, but is otherwise required to be
filed on or before December fifteenth pursuant to paragraph (b) of
subdivision three of this section, and
(b) such return shall be considered as the amendment permitted by
subdivision four of this section to be filed on or before December
fifteenth if the tax or tax surcharge shown on the return is greater
than the estimated tax or estimated tax surcharge, as the case may be,
shown on a declaration previously made.
6. If the taxable period for which a tax or tax surcharge is imposed
under any of the sections enumerated in subdivision one hereof is other
than twelve months, every taxpayer required to make a declaration of
estimated tax or a declaration of estimated tax surcharge for such
taxable period shall make such declaration in accordance with rules of
the commissioner.
7. This section shall apply to taxable 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.

8. 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.

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