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 19. Allocation |
Subpart 19-5. Payroll Factor |
20 CRR-NY I B 19-5 Notes |
Sec. 19-5.1. General |
Sec. 19-5.2. Definition of employee |
Sec. 19-5.3. General executive officers |