N.Y. Yonkers income tax surcharge § 15-127: Extension of time for payment

§ 15-127. Extension of time for payment.

The State Tax Commission may grant a reasonable extension of time for

payment of a tax or estimated tax (or any installment), or for filing

any return, declaration, 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 Subsection A(1) of the definition of

"resident individual" in § 15-115, no such extension for filing any

return, declaration, statement or other document shall exceed six (6)

months.