§ 23-10 Extension of Time for Filing of Returns.
RCNY § 23-10
(a)For good cause shown, the Commissioner of Finance may grant an extension of time not exceeding thirty days within which to file a return. An application for such extension must be made in writing prior to the due date of the return. Where an extension of time is granted, the taxpayer is nevertheless required to file a tentative return on or before the due date of the return. The tentative return must show the estimated tax due and such tax must be paid at the time of filing of the tentative return. A final return must be filed on or before the date of expiration of the period of time granted. The balance of the tax due plus interest thereon at the rate prescribed by the law and the regulations of the Commissioner of Finance must be paid at the time of the filing of the final return.
(b)Electronic filing of extensions. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of applications for extensions of time for filing or returns permitted by this section.
