N.Y. Comp. Codes R. & Regs. tit. 20 § 267.10

Current through Register Vol. 46, No. 18, May 1, 2024

Section 267.10 - Notice of qualification as receiver, etc

Tax Law, § 14(d) of § 1340(c); Codes and Ordinances of the City of Yonkers, § 92-111(d)

Every receiver, trustee in bankruptcy, assignee for benefit of creditors, or other like fiduciary, (a) of a taxpayer subject to the City of Yonkers earnings tax, (b) of a partnership which must file a City of Yonkers partnership return in accordance with section 267.9 of this Part, or (c) of an employer which must withhold City of Yonkers earnings taxes pursuant to Part 269 of this Title, required under the Internal Revenue Code and its applicable regulations to give notice of his or its qualification to act in such capacity, must, within the same required period, give like written notice to the State Tax Commission (see Internal Revenue Code section 6036 and section 301.6036 -1[a] of the Internal Revenue Code Regulations).

N.Y. Comp. Codes R. & Regs. Tit. 20 § 267.10