Statutes > New York Statutes > TAX - Tax > Article 22 - PERSONAL INCOME TAX > Part 4 - (651 - 663) RETURNS AND PAYMENT OF TAX > 661 - Change of election.

661 - Change of election.

§  661.  Change of election. Any election expressly authorized by this  article may  be  changed  on  such  terms  and  conditions  as  the  tax  commission may prescribe by regulation.