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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 IV. Sales and Use and Other Miscellaneous Taxes |
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Subchapter A. Sales and Use Taxes |
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Part 532. Collection of Tax |
| 20 CRR-NY IV A 532 Notes |
| Sec. 532.1. Collection of tax from customer |
| Sec. 532.2. Trustee liability |
| Sec. 532.3. Personal liability |
| Sec. 532.4. Presumption of taxability |
| Sec. 532.5. Direct payment permit |
| Sec. 532.6. [Repealed] |
| Sec. 532.7. [Repealed] |