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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 46. Gross Operating Income |
| 20 CRR-NY I F 46 Notes |
| Sec. 46.1. Taxability of utilities of the second class |
| Sec. 46.2. Methods of accounting |
| Sec. 46.3. Inclusions in gross operating income |