Folder 137

NYC 9/11 Public Portal Document

OCT-03-2001 15:42 NYC LEG OFFICE 212 566 0925 P.14/14

NYS Department of Taxation and Finance both Extension of Certain Tax Filing and Payment Deadlines for Taxpayers Atrocity Within and Outside New York State who were Afflicted by this

for a • § 171 of the Tax Law authorizes the Commissioner to extend, • period of up to 90 days, certain tax filing and payment deadlines. was The relief afforded by § 171 is available to any taxpayer who afflicted by the tragedy at the World Trade Center, at the Pentagon, and in Western Pennsylvania.

• The Commissioner has postponed the deadlines from September 11, 2001 through December 10, 2001, for:

1) filing any returns;, :2) paying any tax or. installment of tax; • 3) filing a petition for credit or refund, or for redetermination of a deficiency, or application for review of a decision; 4) allowing a credit or a refund; 5) assessing tax; • 6) giving or making a notice or demand for payment of tax; 7) collection taX by levy or otherwise; and 8) bringing suit by New York State for any tax liability; Law or 9) any other act required or permitted under the Tax specified in New York State Regulations.

TOTAL P.14

NYC-WTC 000136317