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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 1-3. Corporations Subject to Tax |
20 CRR-NY I A 1-3 Notes |
Sec. 1-3.1. Domestic corporations subject to tax |
Sec. 1-3.2. Foreign corporations subject to tax |
Sec. 1-3.3. Activities deemed insufficient to subject foreign corporations to tax |
Sec. 1-3.4. Corporations not subject to tax |
Sec. 1-3.5. Change of classification |