Governor Andrew M. Cuomo has declared a State Disaster Emergency for the entire state

of New York. As a result of this declaration, Commissioner Thomas H. Mattox has postponed

certain tax filing and payment deadlines for taxpayers who were directly affected by Hurricane

Sandy. The relief provided for in this notice applies to taxpayers directly affected by

the storm.

Deadlines have been postponed for the period beginning on October 26, 2012, and ending

before November 14, 2012, for:

* filing any returns, including those for personal income tax, corporate taxes, sales tax,

highway use tax and any other taxes administered by the Tax Department;

* paying any tax  or installment of tax, including installment payments of estimated taxes;

* filing any requests for extensions or additional extensions of time to file;

* filing for a credit or refund (Note: This includes the filing of a protective claim for the

MCTMT);

* filing for a redetermination of a deficiency, or an application for review of a decision;

* allowing a credit or a 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; and

* any other act required or permitted under the Tax Law or specified in the

New York State Tax Regulations.

All deadlines for performance of the above required acts that fall on or after

October 26, 2012, and before November 14, 2012, have been postponed to November 14, 2012.  Interest at the appropriate underpayment rate must be paid on tax payments received after

November 14, 2012.

Taxpayers who were directly affected by the storm and are therefore eligible for this

relief include:

* victims of the storm who reside in or have a principal place of business in

New York State;

* all workers assisting in the relief activities in the designated counties;

* any taxpayer whose records necessary to meet tax filing, payment, or other deadlines

are not available due to the storm;

* taxpayers who have difficulty in meeting tax filing, payment, or other deadlines because of disruptions in the transportation and delivery of documents by mail or private

delivery services, or due to disruptions in communications services (for example,

telephone, facsimile, or electronic mail), resulting from the storm; and

* taxpayers whose tax practitioners were unable to complete work to meet tax filing,

payment, and other deadlines on behalf of their clients due to the storm.

Taxpayers adversely affected by the storm do not need to apply for a waiver or an

extension to obtain this relief.

Instructions will be made available on New York State's web site for taxpayers who e-file or web file returns.

Paper filers should write Hurricane Sandy on the top center of the front page of any

late-filed return, extension, declaration of estimated tax, estimated tax payment voucher, or other

document. Attach a brief explanation of the circumstances that adversely affected your ability to

meet the tax deadline. Do not write this information on your envelope.

Relief provided - Returns filed or tax payments made in accordance with these rules will

not be subject to any late filing, late payment, or underpayment penalties or interest for the

period from October 26, 2012, through November 14, 2012.