The State Tax Commission may grant a reasonable extension of time for payment of a tax or estimated tax (or any installment), or for filing any return, declaration, statement or other document required pursuant to this article, on such terms and conditions as it may require. Except for a taxpayer who is outside the United States or who intends to claim nonresident status pursuant to Subsection A(1) of the definition of "resident individual" in § 15-115, no such extension for filing any return, declaration, statement or other document shall exceed six (6) months.
N.Y. Yonkers Income Tax Surcharge § 15-127