25-A-41 - Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective.

§ 41. Declaration  of  estimated tax for taxable years beginning prior  to  the  date  this  local  law  becomes  effective.--   Notwithstanding  subdivision  (d) of section thirty-five, no declaration of estimated tax  required by subdivision (a) of such section need be  filed  until  sixty  days after the date this local law becomes effective.