Section 197-C. Applicability of section one hundred eighty-two-a

Notwithstanding any other provision of law to the contrary, with respect
  to the tax imposed by section one hundred eighty-two-a of this  article,
  a  declaration  of estimated tax of a taxpayer with a taxable year which
  is the calendar year nineteen hundred eighty-one, shall be filed  on  or
  before September fifteen of such year and the estimated tax with respect
  to  which such declaration is required to be filed, shall be paid in two
  equal installments as  follows:  on  September  fifteenth  and  December
  fifteenth  of such year. The provisions of this section shall apply to a
  taxpayer subject  to  the  tax  imposed  by  such  section  one  hundred
  eighty-two-a  with  a  taxabl  period  of  twelve  months,  other than a
  calendar year, which period commences in nineteen hundred eighty-one  by
  the substitution of the months of such fiscal year for the corresponding
  months  specified  in  this provision for a taxpayer with a taxable year
  which is the calendar year nineteen hundred eighty-one. If  the  taxable
  period   for   which  the  tax  imposed  by  such  section  one  hundred
  eighty-two-a is other than twelve months,  every  taxpayer  required  to
  make  a  declaration  of  estimated  tax  and  payments of estimated tax
  pursuant to the provisions of this section shall make  such  declaration
  and such payments in accordance with regulations of the tax commission.