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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 5005. Compromises Under Subdivision Fifteenth of Section 171 of the Tax Law |
| 20 CRR-NY XIII 5005 Notes |
| Sec. 5005.1. Offers in compromise of fixed and final tax liabilities |