{"data":{"id":"us-ny/n.y.-general-city-law-art.-2-d-41","jurisdiction":"us-ny","citation":"N.Y. General City Law art. 2-D, § 41","heading":"Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective","body":"§ 41. Declaration of estimated tax for taxable years beginning prior\nto the date this local law becomes effective.-- Notwithstanding\nsubdivision (d) of section thirty-five, no declaration of estimated tax\nrequired by subdivision (a) of such section need be filed until sixty\ndays after the date this local law becomes effective.","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-41","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"f406095f7729676b250957fb1a57a72902c9b032e3466ebd6bb8855ca8405e80","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-general-city-law-art.-2-d-40","next":"us-ny/n.y.-general-city-law-art.-2-d-51"},"notice":"GroundRules: Original legal text. Not legal advice."}