
Get Form St-101-i: May 1997 , Instructions For Form St-101, St101i - Tax Ny
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the penalty is: 10% of the tax due for the first month, plus 1% for each additional month or part of a month not to exceed 30%. 10% of the tax you failed to report. (The amount of the omission is reduced to the extent there is substantial authority or adequate disclosure for any part of the amount.)
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