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 41 - Allocation Of Gross Earnings By Telephone And Telegraph Corporations From Transmission Services
Section 41.2 - Allocation by accounting

Where the taxpayer employs a Uniform System of Accounts, as prescribed for Federal or State regulatory purposes, and, pursuant thereto, separation may be determined of the portion of its gross operating revenues attributable to New York State with respect to interstate and/or foreign transmission services, such taxpayer must report all gross operating revenues from such services attributable to New York State as reflected in all such required accounts.