N.Y. General City Law Section 32
Time and place for filing returns and paying tax

31
Returns and liabilities 32
Time and place for filing returns and paying tax 33
Signing of returns and other documents 34
Change of residence status during the year 35
Declarations of estimated tax 36
Payments of estimated tax 37
Extensions of time 38
Requirements concerning returns, notices, records and statements 39
Report of change in federal taxable income 40
Change of election 41
Declaration of estimated tax for taxable years beginning prior to the date this local law becomes effective