Directs the commissioner of taxation and finance to grant an automatic extension until May 15, 2023 for counties affected by a severe winter storm in December 2022; authorizes such extension for individuals and households who reside or have a business in the counties of Erie, Genesee, Niagara, St. Lawrence, and Suffolk counties.
STATE OF NEW YORK
________________________________________________________________________
6121
2023-2024 Regular Sessions
IN SENATE
March 30, 2023
___________
Introduced by Sen. MARTINEZ -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT directing the commissioner of taxation and finance to grant an
automatic extension until May 15, 2023 for counties affected by a
severe winter storm in December 2022
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Automatic extension for counties affected by severe winter
2 storm. Notwithstanding any other law to the contrary, the commissioner
3 of taxation and finance shall grant an automatic extension until May 15,
4 2023 for filing a tax return or paying a tax otherwise required on or
5 after December 23, 2022 and before May 15, 2023 for individuals and
6 households who reside or have a business in the counties of Erie, Gene-
7 see, Niagara, St. Lawrence, and Suffolk counties which were affected by
8 the severe winter storm and snowstorm beginning December 23, 2022 and
9 ending December 28, 2022. No penalties or interest shall be assessed or
10 imposed upon a taxpayer during such extension as granted in this
11 section.
12 § 2. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10599-01-3
