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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 8. Assessment, Revision, Refund and Review |
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Subpart 8-2. Limitation on Credit or Refund |
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20 CRR-NY I A 8-2 Notes |