New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter III - Fuel and Carrier Taxes
Subchapter B - Petroleum Business Tax
Part 450 contained in this Subchapter was renumbered as part of a reorganization of the Department's regulations. This Part was previously Part 63. The rulemaking which renumbered this Part 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.