§ 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.