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
Part 40 - Temporary Metropolitan Transportation Business Tax Surcharge On Transportation And Transmission Corporations Pursuant To Section 183-a Of The Tax Law

Section 40.1 - General
Section 40.2 - Rules for allocation
Section 40.4 - Allocation for corporations principally engaged in the operation of vessels
Section 40.5 - Discretionary adjustment of the allocation

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

Statutory authority: Tax Law, §§171, 183-a

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