New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter E - Franchise Tax On Transportation And Transmission Corporations
Parts 40 and 41 contained in this Subchapter were renumbered part of a reorganization of the department's regulations. These Parts previously Parts 71 and 72. The rule making which renumbered these Parts did not make substantive changes and did not seek to incorporate intervening changes in the law. The regulations should be read in conjunction with current law.