25-A-54 – Employer’s Return and Payment of Withheld Taxes.
§ 54. Employer’s return and payment of withheld taxes.–(a) General.– Every employer required to deduct and withhold tax under this local law shall, for each calendar month, on or before the fifteenth day of the month following the close of such calendar month, file a withholding return as prescribed by the administrator and pay over […]
25-A-32 – Time and Place for Filing Returns and Paying Tax.
§ 32. Time and place for filing returns and paying tax.–A person required to make and file a return under this local law shall, without assessment, notice or demand, pay any tax due thereon to the administrator on or before the date fixed for filing such return (determined without regard to any extension of time […]
25-A-33 – Signing of Returns and Other Documents.
§ 33. Signing of returns and other documents.–(a) General.–Any return, declaration, statement or other document required to be made pursuant to this local law shall be signed in accordance with regulations or instructions prescribed by the administrator. The fact that an individual’s name is signed to a return, declaration, statement, or other document, shall be […]
25-A-34 – Change of Residence Status During the Year.
§ 34. Change of residence status during the year.– (a) General.– If an individual changes his status during his taxable year from resident to nonresident, or from nonresident to resident, he shall file one return as a resident for the portion of the year during which he is a resident, and an information return for […]
25-A-35 – Declarations of Estimated Tax.
§ 35. Declarations of estimated tax.– (a) Requirement of declaration.– Every resident individual shall make a declaration of his estimated tax for the taxable year, containing such information as the administrator may prescribe by regulations or instructions, if his city adjusted gross income, other than from wages on which tax is withheld under this local […]
25-A-36 – Payments of Estimated Tax.
§ 36. Payments of estimated tax.– (a) General.– The estimated tax with respect to which a declaration is required shall be paid as follows: (1) If the declaration is filed on or before April fifteenth of the taxable year, the estimated tax shall be paid in four equal installments. The first installment shall be paid […]
25-A-37 – Extensions of Time.
§ 37. Extensions of time.–(a) General.–The administrator may grant a reasonable extension of time for payment of tax or estimated tax (or any installment), or for filing any return, declaration, statement, or other document required pursuant to this local law, on such terms and conditions as he may require. Except for a taxpayer who is […]
25-A-38 – Requirements Concerning Returns, Notices, Records and Statements.
§ 38. Requirements concerning returns, notices, records and statements.–(a) General.–The administrator may prescribe regulations as to the keeping of records, the content and form of returns and statements, and the filing of copies of federal income tax returns and determinations. The administrator may require any person, by regulation or notice served upon such person, to […]
25-A-39 – Report of Change in Federal Taxable Income.
§ 39. Report of change in federal taxable income.–If the amount of a taxpayer’s federal taxable income reported on his federal income tax return for any taxable year is changed or corrected by the United States internal revenue service or other competent authority, or as the result of a renegotiation of a contract or subcontract […]
25-A-40 – Change of Election.
§ 40. Change of election.– Any election expressly authorized by this local law, other than the election authorized by subdivision (g) of section twelve, may be changed on such terms and conditions as the administrator may prescribe by regulation.