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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 45. Gross Income |
| 20 CRR-NY I F 45 Notes |
| Sec. 45.1. Taxability of utilities of the first class |
| Sec. 45.2. Methods of accounting |
| Sec. 45.3. Inclusions in gross income |
| Sec. 45.4. Receipts from sales made and services rendered |
| Sec. 45.5. Deductions for costs |
| Sec. 45.6. Installment and conditional sales |
| Sec. 45.7. Nontaxable receipts from sales and services |
| Sec. 45.8. Interstate and foreign commerce |
| Sec. 45.9. Sales for resale |
| Sec. 45.10. Profits from the sale of securities |
| Sec. 45.11. Profits from the sale of real property |
| Sec. 45.12. Profits from the sale of personal property |
| Sec. 45.13. Interest, dividends and royalties |
| Sec. 45.14. Profits from any transaction within this State whatsoever |