(a) For payment due on a tentative New York State income tax return when the prescribed form is not available, see Part 151 of this Article.
(b) For payment of estimated income tax, see section 185.3 of this Title.
(c) For extension of time to file a New York State income tax return or to pay income tax, see Part 157 of this Article.
(d) For report of change in Federal taxable income, items of tax preference, income tax withholding, total taxable amount or ordinary income portion of a lump sum distribution, disallowance of refund claim or credit for employment-related expenses, see Part 159 of this Article.
(e) For election to change method of filing after due date, see Part 161 of this Article.
(f) For timely mailing (Saturdays, Sundays and legal holidays), see Part 2399 of this Title.