N.Y. Comp. Codes R. & Regs. tit. 20 § 250.2

Current through Register Vol. 46, No. 43, October 23, 2024

Section 250.2 - Regulations of the State Tax Commission

Tax Law, § 1332(a); Codes and Ordinances of the City of Yonkers, § 92-92(a)

(a) The rules and regulations of the State Tax Commission promulgated with respect to the taxes imposed by article 22 of the Tax Law and contained in Subchapter A of this Chapter, together with the procedural regulations (including the regulations on interest rate on overpayments, underpayments and recovery of erroneous refunds contained in Part 2393 of Chapter IX of this Title, and the applicable provisions of Chapters V and VI of this Title relating to public access to records of the Department of Taxation and Finance and State Tax Commission and Rules, Regulations and Declaratory Rulings of the State Tax Commission), shall be applicable, in their entirety, to the city income tax surcharge imposed pursuant to the authority of article 30-A of the Tax Law by the City of Yonkers, and such rules and regulations of the State Tax Commission shall apply to the city income tax surcharge imposed pursuant to the authority of article 30-A in the same manner and with the same full force and effect as if such rules and regulations had been incorporated in full in this Subchapter and as if the language thereof had expressly referred to the City of Yonkers income tax surcharge on residents imposed pursuant to the authority of such article 30-A of the Tax Law, except where inconsistent with or not relevant to such article 30-A or inconsistent with the provisions of this Subchapter or otherwise expressly provided for in this Subchapter.

(b) For the purpose of this Subchapter, unless otherwise indicated by context or by virtue of subdivision (a) of this section, the definition of or reference to New York State domicile, resident and nonresident in such regulations shall be deemed to apply in like manner to City of Yonkers domicile, resident and nonresident by substituting City of Yonkers for New York State wherever applicable.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 250.2