§ 7-09 Extension of Time for Filing of Returns.
RCNY § 7-09
(a)For cause shown, the Commissioner may grant an extension of time not exceeding ninety days within which to file any return under the law. An application for such extension must be made in writing prior to the due date of a 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 which 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 law, computed from the due date of the return, must be paid at the time of filing the final return.
(b)Electronic filing. Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of requests for extension required by this section.
