WTC Records Folder 0123 Clippings label, Sept 2001

NYC 9/11 Public Portal Document MAR-17-2000 04:2? P.06

(determined after the claim for credit or refund is timely filed subdivision a), for the purposes of application of such overpayment determining the interest due to such taxpayer on an rovision of this of tax on which interest is allowed by any

title: be deemed to 1. Such return, amended return or claim shall recedin any eriod disregarded have been filed on the last day

pursuant to such subdivision a, and credited within three 2. If such overpayment is refunded or

return, amended return or claim is filed months after such

the application of paragraph 1 of this (determined without period of subdivision b), then no interest shall be allowed for a return or claim three months from the date such return, amended of paragraph 1 of is deemed to be filed after the application

this subdivision b. purposes of this c. Presidentially declared disaster. For means any section, the term "presidentially declared disaster" a subsequent disaster which, with respect to an area, resulted in such determination by the president of the United States that

area warrants assistance by the federal government under the

disaster relief and emergency assistance act. title to the d. Notwithstanding anything contained in this not apply to contrary, subdivisions a and b of this section shall credit any erson who files a return, amended return or claim for

containing a material misrepresentation of fact in or refund the connection with claiming the benefits of this section with

NYC-WTC 000137045