S T A T E O F N E W Y O R K
________________________________________________________________________
6121
2023-2024 Regular Sessions
I N S E N A T E
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:
Section 1. Automatic extension for counties affected by severe winter
storm. Notwithstanding any other law to the contrary, the commissioner
of taxation and finance shall grant an automatic extension until May 15,
2023 for filing a tax return or paying a tax otherwise required on or
after December 23, 2022 and before May 15, 2023 for individuals and
households who reside or have a business in the counties of Erie, Gene-
see, Niagara, St. Lawrence, and Suffolk counties which were affected by
the severe winter storm and snowstorm beginning December 23, 2022 and
ending December 28, 2022. No penalties or interest shall be assessed or
imposed upon a taxpayer during such extension as granted in this
section.
§ 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