§ 657. Extensions of time. (a) General. The commissioner may grant a\nreasonable extension of time for payment of tax or estimated tax (or any\ninstallment), or for filing any return, statement, or other document\nrequired pursuant to this article, on such terms and conditions as it\nmay require. Except for a taxpayer who is outside the United States or\nwho intends to claim nonresident status pursuant to clause (ii) of\nsubparagraph (A) of paragraph one of subsection (b) of section six\nhundred five, no such extension for filing any return, statement or\nother document, shall exceed six months.\n (b) Furnishing of security. If any extension of time is granted for\npayment of any amount of tax, the tax commission may require the\ntaxpayer to furnish a bond or other security in an amount not exceeding\ntwice the amount for which the extension of time for payment is granted\non such terms and conditions as the tax commission may require.\n (c) Automatic extension for death of a spouse. An automatic extension\nof ninety days shall be deemed granted for filing a tax return or paying\na tax otherwise required on April fifteenth for individuals whose spouse\ndies within thirty days prior to such date. No penalties or interest\nshall be assessed or imposed upon a taxpayer during such extension as\ngranted in this subsection.\n
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