New York Consolidated Laws, Tax Law - TAX § 871. Payment of estimated tax

(a) Definition of estimated tax.  Estimated tax means the amount that an electing city partnership or electing city resident S corporation estimates to be the tax imposed by section eight hundred sixty-nine of this article for the current taxable year.

(b) General.  Except as provided in subsection (c) of this section, the estimated tax shall be paid as follows for an electing city partnership and an electing city resident S corporation:

(c) Application to short taxable year.  This section shall apply to a taxable year of less than twelve months in accordance with procedures established by the commissioner.

(d) Installments paid in advance.  An electing city partnership or electing city resident S corporation may elect to pay any installment of its estimated tax prior to the date prescribed for the payment thereof.