§ 35. Declarations of estimated tax.-- (a) Requirement of
declaration.-- Every resident individual shall make a declaration of his
estimated tax for the taxable year, containing such information as the
administrator may prescribe by regulations or instructions, if his city
adjusted gross income, other than from wages on which tax is withheld
under this local law, can reasonably be expected to exceed four hundred
dollars plus the sum of the city personal exemptions to which he is
entitled.

(b) Definition of estimated tax.--The term "estimated tax" means the
amount which an individual estimates to be his income tax under this
local law for the taxable year, less the amount which he estimates to be
the sum of any credits allowable against the tax.

(c) Joint declaration of husband and wife.--A husband and wife may
make a joint declaration of estimated tax as if they were one taxpayer,
in which case the liability with respect to the estimated tax shall be
joint and several. No joint declaration may be made if husband and wife
are separated under a decree of divorce or of separate maintenance, or
if they have different taxable years. If a joint declaration is made
but husband and wife elect to determine their taxes under this local law
separately, the estimated tax for such year may be treated as the
estimated tax of either husband or wife, or may be divided between them,
as they may elect.

(d) Time for filing declaration.--A declaration of estimated tax of an
individual other than a farmer shall be filed on or before April
fifteenth of the taxable year, except that if the requirements of
subdivision (a) are first met:

(1) after April first and before June second of the taxable year, the
declaration shall be filed on or before June fifteenth, or

(2) after June first and before September second of the taxable year,
the declaration shall be filed on or before September fifteenth, or

(3) after September first of the taxable year, the declaration shall
be filed on or before January fifteenth of the succeeding year.

(e) Declaration of estimated tax by a farmer.--A declaration of
estimated tax of an individual having an estimated city adjusted gross
income from farming (including oyster farming) for the taxable year
which is at least two-thirds of his total estimated city adjusted gross
income for the taxable year may be filed at any time on or before
January fifteenth of the succeeding year, in lieu of the time otherwise
prescribed.

(f) Declaration of estimated tax of forty dollars or less.--A
declaration of estimated tax of an individual having a total estimated
tax for the taxable year of forty dollars or less may be filed at any
time on or before January fifteenth of the succeeding year under
regulations of the administrator.

(g) Amendments of declaration.--An individual may amend a declaration
under regulations of the administrator.

(h) Return as declaration or amendment.--If on or before February
fifteenth of the succeeding taxable year an individual files his return
for the taxable year for which the declaration is required, and pays
therewith the full amount of the tax shown to be due on the return:

(1) such return shall be considered as his declaration if no
declaration was required to be filed during the taxable year, but is
otherwise required to be filed on or before January fifteenth, or

(2) such return shall be considered as the amendment permitted by
subdivision (g) to be filed on or before January fifteenth if the tax
shown on the return is greater than the estimated tax shown in a
declaration previously made.

(i) Fiscal year.--This section shall apply to a taxable year other
than a calendar year by the substitution of the months of such fiscal
year for the corresponding months specified in this section.

(j) Short taxable year.--An individual having a taxable year of less
than twelve months shall make a declaration in accordance with
regulations of the administrator.

(k) Declaration for individual under a disability.--The declaration of
estimated tax for an individual who is unable to make a declaration by
reason of minority or other disability shall be made and filed by his
guardian, committee, conservator, fiduciary or other person charged with
the care of his person or property (other than a receiver in possession
of only a part of his property), or by his duly authorized agent.