20 CRR-NY IV A 533 Notes  


(Statutory authority: Tax Law, §§ 171, 1132[c], 1133[b], 1134, 1135, 1136, 1137, 1137-A, 1138[a], 1142, 1146[c], 1250, 1251; L.2008, ch. 57, part LL-1))