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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 III. Fuel and Carrier Taxes |
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Subchapter C. Truck Mileage and Fuel Use Taxes |
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Article 2. Truck Mileage Tax |
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Part 488. Civil Penalties and Interest on Underpayments |
| 20 CRR-NY III C 2 488 Notes |
| 20 CRR-NY III C 2 488 Refs |
| Sec. 488.1. Failure to file a return or to pay the tax |
| Sec. 488.2. [Repealed] |
| Sec. 488.3. Failure to pay the tax due to fraud |
| Sec. 488.4. Interest on underpayments |
| Sec. 488.5. Unpaid tax, penalties and interest |
| Sec. 488.6. Criminal penalties and other offenses |