New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter D - Corporate Tax Procedure And Administration
Part 38 - Economic Development Zones-special Rules
Section 38.1 - Assessment
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 38.1
Current through Register Vol. 46, No. 12, March 20, 2024
Where a taxpayer's certification pursuant to article 18-B of the General Municipal Law has been revoked, any tax due by reason of such decertification may be assessed within three years after the Commissioner of Taxation and Finance has received notice of such decertification from the Commissioner of Economic Development as required by section 959(a) of the General Municipal Law.
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