Sec. 2400.3. Bond or othersecurity

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Tax Law, § 3032(a)
For purposes of section2400.1 of this Part, a taxpayer may furnish a bond or other securityof a type described in section 154.11(b), (c) and (d) of this Title(relating to bonds or other securities acceptable for purposes ofNew York State income tax in the case of special accruals and nonresidenttaxpayers) to effectuate a release of lien.

                    
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