 |
New York Codes Rules Regulations (Last Updated: March 27,2024) |
 |
TITLE 20. Department of Taxation and Finance |
|
|
Chapter I. Franchise and Certain Business Taxes |
|
|
Subchapter A. Business Corporation Franchise Tax |
|
|
Part 7. Payment of Tax, Declaration and Payment of Estimated Tax, and Collection |
|
|
Subpart 7-4. Collection |
| 20 CRR-NY I A 7-4 Notes |
| Sec. 7-4.1. Action to collect tax |
| Sec. 7-4.2. Lien of tax |
| Sec. 7-4.3. Release of lien |
| Sec. 7-4.4. Liability of transferees |
| Sec. 7-4.5. [Repealed] |
| Sec. 7-4.6. Service of process |
| Sec. 7-4.7. Limitation of time |
| Sec. 7-4.8. Closing agreements |