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New York Consolidated Laws

4

Returns and Payment of Tax

651Returns and liabilities 652Time and place for filing returns and paying tax 653Signing of returns and other documents 654Relief from joint and several liability on joint return 657Extensions of time 658Requirements concerning returns, notices, records and statements 659Report of federal changes, corrections or disallowances 659-AReporting of federal partnership adjustments 660Election by shareholders of S corporations 661Change of election 662Computation of tax where taxpayer restores substantial amount held under claim of right 663Estimated tax on sale or transfer of real property by nonresident