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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 XIII. Compromises |
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Part 5000. Compromises Under Subdivision Eighteenth-a of Section 171 of the Tax Law |
| 20 CRR-NY XIII 5000 Notes |
| Sec. 5000.1. General |
| Sec. 5000.2. Effect of compromise agreement |
| Sec. 5000.3. Procedure with respect to offers in compromise |
| Sec. 5000.4. Record |
| Sec. 5000.5. Filing of offer in compromise |
| Sec. 5000.6. [Repealed] |