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. 16-2.19. Definition of calendar year
Latest version.
- The term calendar year means a period of 12 calendar months ending on December 31st, or a period of less than 12 calendar months beginning on the date a taxpayer becomes subject to tax and ending on December 31st. (See section 17-1.2 of this Title - Calendar year taxpayers.)