2025 Form IT-205-I, Instructions for Form IT-205, Fiduciary ...
https://www.tax.ny.gov/forms/html-instructions/2025/it/it205i-2025.htm
Jan 20, 2026 · If line 41 is at least $ 300 and represents more than 10% of the tax shown on the fiduciary return, or the fiduciary underpaid its estimated tax liability for any payment period, the fiduciary may owe a penalty.
518, Michigan Business Taxes Registration Booklet
https://http-download.intuit.com/http.intuit/CMO/payroll/support/PDFs/State/MI_518.pdf
Treasury and UIA may both file tax liens against any taxpayer’s real and personal property and issue a tax warrant or levy to seize and sell the property to pay delinquent taxes. Successors (buyer or acquirer of a business).
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