N.Y. Comp. Codes R. & Regs. tit. 20, § 7-3.10 – Payments of installments in advance. | Midpage
§ 7-3.10
N.Y. Comp. Codes R. & Regs. tit. 20, § 7-3.10
Payments of installments in advance.
Department of Taxation and Finance
Tax Law, § 213-b(j)
At the election of the taxpayer, any installment of the estimated tax may be paid prior to the date prescribed for its payment. No interest will be allowed or paid on such prepayment.