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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter I. Franchise and Certain Business Taxes |
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Subchapter D. Corporate Tax Procedure and Administration |
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Part 36. Erroneous Refund |
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20 CRR-NY I D 36 Notes |
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(Statutory authority: Tax Law, §§ 171, 697, 1096) |