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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 G. Estate Tax |
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Part 361. Lien of Tax |
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20 CRR-NY II G 361 Notes |
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(Statutory authority: Tax Law, § 171) |