{"data":{"id":"us-ny/n.y.-tax-law-661","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 661","heading":"Change of election","body":"§ 661. Change of election. Any election expressly authorized by this\narticle may be changed on such terms and conditions as the tax\ncommission may prescribe by regulation.","path":["Tax Law","Article 22. Personal Income Tax","Part 4. Returns and Payment of Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/661","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"09d9bec4182c7d798bfb762751ce3287f2f5098ed190a1d39cb566050fd2bfb1","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-660","next":"us-ny/n.y.-tax-law-662"},"notice":"GroundRules: Original legal text. Not legal advice."}