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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 |
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20 CRR-NY XIII 5000 Notes |
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(Statutory authority: Tax Law, §§ 171, 1096[a]; L. 2011, ch. 469) |