{"id":"AGY-ST-UTILITIES-HOUSING-AG-081","kind":"order","level":"sector-regulator","jurisdiction":"New York (Department of Taxation and Finance)","state":"NY","metro":"","industry":"","agency":"ST-UTILITIES-HOUSING-AG","eco":"","issuer":"New York State Department of Taxation and Finance, Commissioner Michael Schmidt","authority":"Executive Order 202.12; Tax Law 171","instrument":"Important Notice N-20-2","title":"Announcement Regarding Relief from Certain Filing and Payment Deadlines due to the Novel Coronavirus, COVID-19","dateIssued":"","effective":"2020-03 (March 2020)","end":"July 15, 2020 (extended due date); interest and penalties accrue from July 16, 2020","startDate":"","endDate":"2020-07-15","quarters":["2020Q2","2020Q3"],"types":["OTHER"],"addressees":["individuals, fiduciaries and corporations taxable under Tax Law Articles 9, 9-A and 33 with returns and payments due April 15, 2020"],"clause":"The Governor has subsequently issued Executive Order # 202.12 authorizing the Commissioner to provide relief from certain tax filing and payment deadlines. Accordingly, the Commissioner has extended the April 15, 2020, due date to July 15, 2020, for New York State personal income tax and corporation tax returns originally due on April 15, 2020.... In addition, the Commissioner is allowing taxpayers to defer all related tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed.... Interest, penalties, and additions to tax with respect to such extended tax filings and payments will begin to accrue on July 16, 2020.","enforcement":"Tax Law arts. 9, 9-A, 22, 33 (penalty and interest provisions, suspended to July 15, 2020)","functions":["OF tax compliance calendars of every New York corporation and individual (context)","CS accounting and tax-preparation clients\u0027 deadlines (Industry 12)","OP cash management"],"notes":"Context instrument (the assignment\u0027s fifth head). The federal counterparts are Notices 2020-18, 2020-20 and 2020-23 (AGY-FED-FINANCIAL-078, -079, -082).","sourceUrl":"https://www.tax.ny.gov/pdf/notices/n20-2.pdf","snapshot":"","fileExists":true,"fileBytes":166483,"grade":"primary","character":"","description":"","collection":"AGY-ST-UTILITIES-HOUSING-AG","url":"/library/AGY-ST-UTILITIES-HOUSING-AG-081","exhibitUrl":"/exhibit/AGY-ST-UTILITIES-HOUSING-AG-081","citation":"New York State Department of Taxation and Finance, Commissioner Michael Schmidt, Important Notice N-20-2 (Ex. AGY-ST-UTILITIES-HOUSING-AG-081)","stateName":"New York","related":["AGY-FED-FINANCIAL-078"]}