Sec. 41.2. Allocation by accounting

Tax Law, § 184.4(d)

Where the taxpayer employs a Uniform System of Accounts, as prescribed for Federal or State regulatory purposes, and, pursuant thereto, separation may be determined of the portion of its gross operating revenues attributable to New York State with respect to interstate and/or foreign transmission services, such taxpayer must report all gross operating revenues from such services attributable to New York State as reflected in all such required accounts.