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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 B. Franchise Tax on Banking Corporations |
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Part 16. Imposition of Tax |
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Subpart 16-2. Definitions |
| 20 CRR-NY I B 16-2 Notes |
| Sec. 16-2.1. General |
| Sec. 16-2.2. Definition of taxpayer |
| Sec. 16-2.3. Definition of corporation |
| Sec. 16-2.4. Definition of bank holding company |
| Sec. 16-2.5. Definition of banking corporation |
| Sec. 16-2.6. Definition of banking business |
| Sec. 16-2.7. Definition of doing business |
| Sec. 16-2.8. Definition of bona fide office |
| Sec. 16-2.9. Definition of branch |
| Sec. 16-2.10. Definition of place of business |
| Sec. 16-2.11. Definition of a loan production office |
| Sec. 16-2.12. Definition of a representative office |
| Sec. 16-2.13. Definition of a public accommodation office |
| Sec. 16-2.14. Definition of an automated teller machine |
| Sec. 16-2.15. Definition of point-of-sale terminal |
| Sec. 16-2.16. Definition of international banking facility |
| Sec. 16-2.17. Definition of bank |
| Sec. 16-2.18. Definition of taxable year |
| Sec. 16-2.19. Definition of calendar year |
| Sec. 16-2.20. Definition of fiscal year |
| Sec. 16-2.21. Definition of return |
| Sec. 16-2.22. Definition of subsidiary |
| Sec. 16-2.23. Definition of subsidiary capital |
| Sec. 16-2.24. Definition of voting stock |