§ 40. Change of election.-- Any election expressly authorized by this\nlocal law, other than the election authorized by subdivision (g) of\nsection twelve, may be changed on such terms and conditions as the\nadministrator may prescribe by regulation.\n
Change of election
N.Y. General City Law § 25-A-40, under Returns, Declarations and Payment of Tax.
N.Y. General City Law § 25-A-40