§ 197-C — Applicability of section one hundred eighty-two-a

§ 197-c. Applicability of section one hundred eighty-two-a.\nNotwithstanding any other provision of law to the contrary, with respect\nto the tax imposed by section one hundred eighty-two-a of this article,\na declaration of estimated tax of a taxpayer with a taxable year which\nis the calendar year nineteen hundred eighty-one, shall be filed on or\nbefore September fifteen of such year and the estimated tax with respect\nto which such declaration is required to be filed, shall be paid in two\nequal installments as follows: on September fifteenth and December\nfifteenth of such year. The provisions of this section shall apply to a\ntaxpayer subject to the tax imposed by such section one hundred\neighty-two-a with a taxabl period of twelve months, other than a\ncalendar year, which period commences in nineteen hundred eighty-one by\nthe substitution of the months of such fiscal year for the corresponding\nmonths specified in this provision for a taxpayer with a taxable year\nwhich is the calendar year nineteen hundred eighty-one. If the taxable\nperiod for which the tax imposed by such section one hundred\neighty-two-a is other than twelve months, every taxpayer required to\nmake a declaration of estimated tax and payments of estimated tax\npursuant to the provisions of this section shall make such declaration\nand such payments in accordance with regulations of the tax commission.\n