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N.Y. YTS Law § 15-127

This is the official text of N.Y. YTS Law § 15-127, part of New York’s YTS Law — part of the compiled statutory law of New York, published by the state as "YTS Law." Browse the sections below, each linked to its official government source.

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Extension of time for payment

Official statutory text

§ 15-127. Extension of time for payment.\n The State Tax Commission may grant a reasonable extension of time for\npayment of a tax or estimated tax (or any installment), or for filing\nany return, declaration, statement or other document required pursuant\nto this article, on such terms and conditions as it may require. Except\nfor a taxpayer who is outside the United States or who intends to claim\nnonresident status pursuant to Subsection A(1) of the definition of\n"resident individual" in § 15-115, no such extension for filing any\nreturn, declaration, statement or other document shall exceed six (6)\nmonths.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.