Sec. 19-6.8. Receipts of royalties

Latest version.

Tax Law, § 1454
Receipts of royalties from the use of patents, copyrights and trademarks are allocated to New York State if the taxpayer's actual seat of management or control is located in New York State. Royalties include all amounts received by the taxpayer for the use of patents, copyrights or trademarks, whether or not such patents, copyrights or trademarks were issued to the taxpayer.

                    
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