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N.Y. Comp. Codes R. & Regs. tit. 20, § 16-2.21 – Definition of return. | Midpage
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Subchapter B Franchise Tax on Banking Corporations
Part 16
Subpart 16-2 Definitions
§ 16-2.21
N.Y. Comp. Codes R. & Regs. tit. 20, § 16-2.21
Definition of return.
Department of Taxation and Finance
(a) The term
return
means a return of tax, but does not include a declaration of estimated tax. (See Part 21 of this Title - Returns.)
(b) An application for extension of time to file a return is not a return.
Tax Law, § 1080(b)