Sec. 1-2.8. Definition of calendar year

Latest version.

Tax Law, § 208(10)
The term calendar year means a period of 12 calendar months ending on December 31st, or a period of less than 12 calendar months beginning on the date a taxpayer becomes subject to tax imposed by article 9-A of the Tax Law and ending on December 31st. (See section 2-1.2 of this Title—Calendar-year taxpayers.)

                    
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