New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter II. Income Taxes and Estate Taxes |
Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
Article 1. General |
Part 107. Meaning of Terms |
Sec. 107.3. Use of the term “New York State income tax return”
Latest version.
- As used in this Subchapter, the term New York State income tax return means any return required under article 22 of the Tax Law, unless the text clearly refers to a specific return required under such article 22 of the Tax Law.