N.Y. Comp. Codes R. & Regs. tit. 20 § 6-2.8

Current through Register Vol. 46, No. 25, June 18, 2024

Section 6-2.8 - Other Rules

(Tax Law, section 210-C)

(a) For rules regarding when REITS or RICS should be included in a combined report, see Subpart 9-4 of this Subchapter.

(b) A combinable captive insurance company, as defined in section 2(11), is required to be included in a combined report if more than 50% of the voting power of its capital stock is owned or controlled directly or indirectly by a corporation subject to tax under article 9-A or a corporation required to be included in a combined report under article 9-A.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 6-2.8

Adopted New York State Register December 27, 2023/Volume XLV, Issue 52, eff. 12/27/2023