§ 41. Declaration of estimated tax for taxable years beginning prior\nto the date this local law becomes effective.-- Notwithstanding\nsubdivision (d) of section thirty-five, no declaration of estimated tax\nrequired by subdivision (a) of such section need be filed until sixty\ndays after the date this local law becomes effective.\n
Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective
N.Y. General City Law § 25-A-41, under Returns, Declarations and Payment of Tax.
N.Y. General City Law § 25-A-41