New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter F - Tax On The Furnishing Of Utility Services
Part 45 - Gross Income
Section 45.1 - Taxability of utilities of the first class
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 45.1
Current through Register Vol. 46, No. 12, March 20, 2024
As hereinbefore noted, utilities of the first class are taxable on gross income as defined in the statute.
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