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. 16-2.4. Definition of bank holding company
Latest version.
- Tax Law, § 1462(f)(1)The term bank holding company means any corporation subject to article 3-A of the New York State Banking Law, or registered under the Federal Bank Holding Company Act of 1956, as amended, or registered as a savings and loan holding company (but excluding a diversified savings and loan holding company) under the Federal National Housing Act, as amended. For purposes of this Subchapter, the term bank holding company does not include a bank.