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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 E. Franchise Tax on Transportation and Transmission Corporations |
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Part 40. Temporary Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations Pursuant to Section 183-a of the Tax Law |
Part 40. Temporary Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations Pursuant to Section 183-a of the Tax Law
| 20 CRR-NY I E 40 Notes |
| Sec. 40.1. General |
| Sec. 40.2. Rules for allocation |
| Sec. 40.4. Allocation for corporations principally engaged in the operation of vessels |
| Sec. 40.5. Discretionary adjustment of the allocation |