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 16-3. Corporations Subject to Tax |
20 CRR-NY I B 16-3 Notes |
Sec. 16-3.1. Corporations organized in New York State |
Sec. 16-3.2. Corporations organized in other states or countries |
Sec. 16-3.3. Corporations organized under the laws of the United States |
Sec. 16-3.4. Taxability of bank holding companies |
Sec. 16-3.5. Change in classification |
Sec. 16-3.6. Banking corporations exempt from tax |