 |
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 8. Assessment, Revision, Refund and Review |
|
|
Subpart 8-2. Limitation on Credit or Refund |
| 20 CRR-NY I A 8-2 Notes |
| Sec. 8-2.1. General |
| Sec. 8-2.2. Extension of time by agreement |
| Sec. 8-2.3. Notice of change or correction of Federal income |
| Sec. 8-2.4. Overpayment attributable to net operating loss carry-back or net capital loss carry-back |
| Sec. 8-2.5. Failure to file claim within prescribed period |
| Sec. 8-2.6. Effect of petition to Tax Commission |
| Sec. 8-2.7. Limit on amount of credit or refund |
| Sec. 8-2.8. Prepaid tax |