New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter B - Franchise Tax On Banking Corporations


Current through Register Vol. 44, No. 38, September 21, 2022

This Subchapter (Parts 16-23) shall take effect immediately and shall apply to taxable years beginning on or after January 1, 1985, provided that:

(a) the repeal of section 37.11 of this Subchapter and the addition of a new section 21-4.4 of this Subchapter shall apply to returns required to be filed (determined without regard to any extension of time for filing) after December 31, 1985; and

(b) the provisions of this Subchapter, as repealed by amendments filed on December 3, 1985, shall continue to apply to taxable years beginning prior to January 1, 1985.

Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.