New York Codes Rules Regulations (Last Updated: March 27,2024) |
TITLE 20. Department of Taxation and Finance |
Chapter XIII. Compromises |
Part 5005. Compromises Under Subdivision Fifteenth of Section 171 of the Tax Law |
20 CRR-NY XIII 5005 Notes |
(Statutory authority: Tax Law, §§ 171, 1096[a]; L. 2011, ch. 469) |