Important Notice N-20-2

The record

Jurisdiction

New York (Department of Taxation and Finance) · New York

Level

Sector regulator

Authority

Executive Order 202.12; Tax Law 171

Effective

2020-03 (March 2020)

End

July 15, 2020 (extended due date); interest and penalties accrue from July 16, 2020 (read as 2020-07-15)

In force

No start date could be read from the record.

Quarters

2020 Q22020 Q3

2020 Q22020 Q32020 Q42021 Q12021 Q22021 Q3

Limitation types

Other

Addressees

• individuals, fiduciaries and corporations taxable under Tax Law Articles 9, 9-A and 33 with returns and payments due April 15, 2020

Functions reached

• OF tax compliance calendars of every New York corporation and individual (context)
• CS accounting and tax-preparation clients' deadlines (Industry 12)
• OP cash management

Collection

State utilities, housing and agriculture agencies AGY-ST-UTILITIES-HOUSING-AG

Operative words

The Governor has subsequently issued Executive Order # 202.12 authorizing the Commissioner to provide relief from certain tax filing and payment deadlines. Accordingly, the Commissioner has extended the April 15, 2020, due date to July 15, 2020, for New York State personal income tax and corporation tax returns originally due on April 15, 2020.... In addition, the Commissioner is allowing taxpayers to defer all related tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed.... Interest, penalties, and additions to tax with respect to such extended tax filings and payments will begin to accrue on July 16, 2020.

Enforcement

Notes