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New York Offers Additional Extensions Due to Hurricane Sandy

  • Nov 14, 2012 | Gail Cole

New York Commissioner Thomas H. Mattox has announced an extension of the original extension offered to individuals and businesses directly impacted by Hurricane Sandy.

Important Notice N-12-16 explains that the deadline for filing certain tax returns and payments for the period beginning October 26, 2012 and ending before November 26, 2012 will now be November 26, 2012.

This general relief applies to:

  • Filing any returns and taxes administered by the Tax Department, including but not limited to sales tax, personal income tax, and corporate taxes;
  • Paying any tax or installment of tax, including but not limited to withholding tax and installments on estimated taxes;
  • Filing any requests for extensions;
  • Filing for a credit or refund, including the filing of a protective claim for the MCTMT (Metropolitan Commuter Transportation Mobility Tax);
  • Filing for a redetermination of a deficiency or an application for review of a decision;
  • Allowing a credit or refund;
  • Assessing tax;
  • Giving or making a notice or demand for payment of tax;
  • Collecting tax by levy or otherwise;
  • Bringing suit by New York State for any tax liability;
  • Making of elections;
  • Any other act required or permitted under the Tax Law or specified in the New York State Tax Regulations.

The notice issued by the New York Department of Taxation underscores that the extensions do not apply to real property taxes or school property taxes.

The following taxpayers are eligible for relief:

  • Any taxpayer whose tax records are not available due to the storm;
  • Taxpayers who have difficulty in meeting tax filing, payment, or other deadlines because of disruptions in transportation, delivery, or communications services due to Hurricane Sandy;
  • Taxpayers whose tax practitioners were unable to meet filing and payment deadlines because of the storm.
  • All workers assisting in the relief activities.

Penalties, fees, and interest will not be charged to affected taxpayers so long as they meet the November 26 deadline. Tax returns filed, and payments made, after that date will be subject to penalties, fees, and interest.

N-12-16 stipulates that "[a]batements of penalties on all other late filings of returns or late payments not made by the date required by law and not covered by this announcement will be handled on a case-by-case basis."

Additional information is available at www.tax.ny.gov. Taxpayers are advised to address their questions to the Tax Department at (518) 457-5431.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.