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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 8-3. Review of Tax Commission Decisions |
| 20 CRR-NY I A 8-3 Notes |
| Sec. 8-3.1. General |
| Sec. 8-3.2. Judicial review exclusive remedy of taxpayer |
| Sec. 8-3.3. Assessment pending review; review bond |
| Sec. 8-3.4. Credit, refund or abatement after review |
| Sec. 8-3.5. Date of finality of Tax Commission decision |