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
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