New York Laws
Part 4 - Returns and Payment of Tax
657 - Extensions of Time.

(b) Furnishing of security. If any extension of time is granted for
payment of any amount of tax, the tax commission may require the
taxpayer to furnish a bond or other security in an amount not exceeding
twice the amount for which the extension of time for payment is granted
on such terms and conditions as the tax commission may require.
(c) Automatic extension for death of a spouse. An automatic extension
of ninety days shall be deemed granted for filing a tax return or paying
a tax otherwise required on April fifteenth for individuals whose spouse
dies within thirty days prior to such date. No penalties or interest
shall be assessed or imposed upon a taxpayer during such extension as
granted in this subsection.