{"data":{"id":"us-ny/n.y.-general-city-law-art.-2-d-40","jurisdiction":"us-ny","citation":"N.Y. General City Law art. 2-D, § 40","heading":"Change of election","body":"§ 40. Change of election.-- Any election expressly authorized by this\nlocal law, other than the election authorized by subdivision (g) of\nsection twelve, may be changed on such terms and conditions as the\nadministrator may prescribe by regulation.","path":["General City Law","Article 2-D. City Personal Income Tax On Residents","Part 1-6. City Personal Income Tax On Residents","Part 3. Returns, Declarations and Payment of Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/GCT/25-A-40","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"7a1c6b48f815229a60e66ca868d24c918215f8fca858a1b46f7617902a3a9d8e","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-city-law-art.-2-d-39","next":"us-ny/n.y.-general-city-law-art.-2-d-41"},"notice":"GroundRules: Original legal text. Not legal advice."}