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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter A. Business Corporation Franchise Tax |
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Part 1. Imposition of Tax |
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Subpart 1-2. Definitions |
| 20 CRR-NY I A 1-2 Notes |
| Sec. 1-2.1. General |
| Sec. 1-2.2. Department of Taxation and Finance |
| Sec. 1-2.3. Commissioner of Taxation and Finance |
| Sec. 1-2.4. Definition of taxpayer |
| Sec. 1-2.5. Definition of corporation |
| Sec. 1-2.6. Definition of partnership |
| Sec. 1-2.7. Definition of taxable year |
| Sec. 1-2.8. Definition of calendar year |
| Sec. 1-2.9. Definition of fiscal year |
| Sec. 1-2.10. Definition of report |
| Sec. 1-2.11 -- 1-2.13. [Repealed] |
| Sec. 1-2.14 -- 1-2.17. [Repealed] |
| Sec. 1-2.18 -- 1-2.24. [Repealed] |
| Sec. 1-2.25. [Repealed] |