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 22. Payment of Tax and Declaration and Payment of Estimated Tax |
Subpart 22-1. Payment of Tax |
Sec. 22-1.4. Cessation tax
Latest version.
- Tax Law, § 1463(a)Any taxpayer which ceases to exercise its franchise or to be subject to the tax imposed by article 32 of the Tax Law, must pay the tax, or balance thereof, at the time the return is required to be filed as described in section 21-4.3 of this Title.