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 B. Franchise Tax on Banking Corporations |
Part 16. Imposition of Tax |
Subpart 16-2. Definitions |
Sec. 16-2.13. Definition of a public accommodation office
Latest version.
- A public accommodation office is an office that is an adjunct and within 1,000 feet from the principal office or a branch of the bank of which it is an adjunct, and is established, maintained and operated for public convenience and advantage. A public accommodation office may transact business in connection with the following functions:(a) the acceptance of deposits of money, currency, checks and similar items;(b) the payment of withdrawals;(c) the cashing of checks, drafts and other similar items;(d) the receipt of moneys due to the bank;(e) the issuance of cashier's checks, treasurer's checks, money orders and other similar items; and(f) the disbursement of funds pursuant to an existing loan agreement or extension of credit.