New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 537 - Bulk Sales
- Section 537.0 - General information
- Section 537.1 - Definitions
- Section 537.2 - Notice of sale, transfer or assignment in bulk of business assets
- Section 537.3 - Purchaser's, transferee's or assignee's rights and obligations
- Section 537.4 - Purchaser's, transferee's or assignee's liability
- Section 537.5 - Seller's, transferrer's or assignor's rights, obligations and liabilities
- Section 537.6 - Obligations of the Department of Taxation and Finance
- Section 537.8 - Purchaser's, transferee's or assignee's rights to hearing
- Section 537.9 - Forms described in this Part
Current through Register Vol. 45, No. 52, December 27, 2023
Statutory authority: Tax Law, §§ 171, 1141[c], 1142, 1250
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.