§ 657. Extensions of time. (a) General. The commissioner may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any return, statement, or other document required pursuant to this article, on such terms and conditions as it may require. Except for a taxpayer who is outside the United States or who intends to claim nonresident status pursuant to clause (ii) of subparagraph (A) of paragraph one of subsection (b) of section six hundred five, no such extension for filing any return, statement or other document, shall exceed six months.(b) Furnishing of security. If any extension of time is granted for payment of any amount of tax, the tax commission may require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted on such terms and conditions as the tax commission may require.
(c) Automatic extension for death of a spouse. An automatic extension of ninety days shall be deemed granted for filing a tax return or paying a tax otherwise required on April fifteenth for individuals whose spouse dies within thirty days prior to such date. No penalties or interest shall be assessed or imposed upon a taxpayer during such extension as granted in this subsection.
