Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter I - Franchise and Certain Business TaxesSubchapter A - Business Corporation Franchise TaxPart 8 - METROPOLITAN TRANSPORTATION BUSINESS TAX SURCHARGE
Subpart 8-1 - GENERAL
Section 8-1.3 - Applicability of rules on administration of tax

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8-1.3

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Current through Register Vol. 46, No. 53, December 31, 2024
Section 8-1.3 - Applicability of rules on administration of tax

(Tax Law, section 209-B)

All of the procedural provisions concerning the administration of the tax imposed by section 209, in law and in regulation, including the provisions of article 27 and the regulations promulgated thereunder, shall apply to the tax surcharge.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8-1.3

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