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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 F. Tax on the Furnishing of Utility Services |
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Part 44. Definition of Utility |
| 20 CRR-NY I F 44 Notes |
| 20 CRR-NY I F 44 Refs |
| Sec. 44.1. General meaning of utility |
| Sec. 44.2. Classes of utilities |
| Sec. 44.3. Activities not subject to tax |