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  • SECTION 40
    Change of election
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  • PART 3
    Returns, Declarations and Payment of Tax
    • This entry was published on 2014-09-22
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    SECTION 41

    Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective

    General City (GCT) CHAPTER 21, ARTICLE 2-D, PART 1-6, PART 3

    § 41. Declaration of estimated tax for taxable years beginning prior
    to the date this local law becomes effective.-- Notwithstanding
    subdivision (d) of section thirty-five, no declaration of estimated tax
    required by subdivision (a) of such section need be filed until sixty
    days after the date this local law becomes effective.