New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 157
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 157.1 - Extensions of time-general rule
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20 NYCRR 157.2 - Application for automatic extension of time for filing New York State income tax returns
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20 NYCRR 157.3 - Additional extension of time
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20 NYCRR 157.4 - Extensions of time for United States citizens abroad
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20 NYCRR 157.5 - Extension of time for payment of New York State personal income tax, City of New York tax and City of Yonkers tax
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20 NYCRR 157.6 - Earlier source heading: [Repealed]
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20 NYCRR 157.7 - Interest and additions to tax
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20 NYCRR 157.8 - Cross-references
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