§ 661. Change of election. Any election expressly authorized by this
article may be changed on such terms and conditions as the tax
commission may prescribe by regulation.
Structure New York Laws
Article 22 - Personal Income Tax
Part 4 - Returns and Payment of Tax
651 - Returns and Liabilities.
652 - Time and Place for Filing Returns and Paying Tax.
653 - Signing of Returns and Other Documents.
654 - Relief From Joint and Several Liability on Joint Return.
658 - Requirements Concerning Returns, Notices, Records and Statements.
659 - Report of Federal Changes, Corrections or Disallowances.
660 - Election by Shareholders of S Corporations.
662 - Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right.
663 - Estimated Tax on Sale or Transfer of Real Property by Nonresident.