N.Y. Tax Law § 657: Extensions of time

§ 657. Extensions of time. (a) General. The commissioner may grant a

reasonable extension of time for payment of tax or estimated tax (or any

installment), or for filing any return, statement, or other document

required pursuant to this article, on such terms and conditions as it

may require. Except for a taxpayer who is outside the United States or

who intends to claim nonresident status pursuant to clause (ii) of

subparagraph (A) of paragraph one of subsection (b) of section six

hundred five, no such extension for filing any return, statement or

other document, shall exceed six months.

(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.