N.Y. Tax Law § 197-c: Applicability of section one hundred eighty-two-a

§ 197-c. Applicability of section one hundred eighty-two-a.

Notwithstanding any other provision of law to the contrary, with respect

to the tax imposed by section one hundred eighty-two-a of this article,

a declaration of estimated tax of a taxpayer with a taxable year which

is the calendar year nineteen hundred eighty-one, shall be filed on or

before September fifteen of such year and the estimated tax with respect

to which such declaration is required to be filed, shall be paid in two

equal installments as follows: on September fifteenth and December

fifteenth of such year. The provisions of this section shall apply to a

taxpayer subject to the tax imposed by such section one hundred

eighty-two-a with a taxabl period of twelve months, other than a

calendar year, which period commences in nineteen hundred eighty-one by

the substitution of the months of such fiscal year for the corresponding

months specified in this provision for a taxpayer with a taxable year

which is the calendar year nineteen hundred eighty-one. If the taxable

period for which the tax imposed by such section one hundred

eighty-two-a is other than twelve months, every taxpayer required to

make a declaration of estimated tax and payments of estimated tax

pursuant to the provisions of this section shall make such declaration

and such payments in accordance with regulations of the tax commission.