§ 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.