N.Y. Comp. Codes R. & Regs. tit. 20 § 45.1

Current through Register Vol. 46, No. 25, June 18, 2024
Section 45.1 - Taxability of utilities of the first class

As hereinbefore noted, utilities of the first class are taxable on gross income as defined in the statute.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 45.1