New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-39 - Report of Change in Federal Taxable Income.

§ 39. Report of change in federal taxable income.--If the amount of a
taxpayer's federal taxable income reported on his federal income tax
return for any taxable year is changed or corrected by the United States
internal revenue service or other competent authority, or as the result
of a renegotiation of a contract or subcontract with the United States
or if a taxpayer, pursuant to subsection (d) of section six thousand two
hundred thirteen of the internal revenue code, executes a notice of
waiver of the restrictions provided in subsection (a) of said section,
the taxpayer shall report such change or correction in federal taxable
income or such execution of such notice of waiver and the changes or
corrections of his federal taxable income on which it is based, within
ninety days after the final determination of such change, correction, or
renegotiation, or such execution of such notice of waiver or as
otherwise required by the administrator, and shall concede the accuracy
of such determination or state wherein it is erroneous. Any taxpayer
filing an amended federal income tax return shall also file within
ninety days thereafter an amended return under this local law, and shall
give such information as the administrator may require. The
administrator may by regulation prescribe such exceptions to the
requirements of this section as he deems appropriate.

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