Estimated tax

§ 15-120. Estimated tax.\n Every taxpayer having net earnings from self-employment shall make a\ndeclaration of his/her estimated tax and shall pay his/her estimated tax\nin the same manner and subject to the same requirements, to the greatest\nextent possible, as provided in §§ 655 and 656 of the New York State Tax\nLaw, if his net earnings from self-employment can reasonably be expected\nto exceed fifteen thousand dollars ($15,000). No declaration or payment\nof estimated tax shall be required for taxable years beginning in 1984.\n