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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 II. Income Taxes and Estate Taxes |
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Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law |
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Article 2. Residents |
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Part 116. New York Exemptions of a Resident Individual |
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20 CRR-NY II A 2 116 Notes |
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(Statutory authority: Tax Law, §§ 171, 697) |