New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IX - Procedural Regulations
Part 2397 - Electronic Funds Transfer Program For Certain Taxpayers Remitting Taxes Under And Pursuant To The Authority Of Articles 12-a, 13-a, 28 And 29 Of The Tax Law
- Section 2397.1 - Definitions
- Section 2397.2 - Participating taxpayer
- Section 2397.3 - Eligibility determinations and procedures
- Section 2397.4 - Payment methods
- Section 2397.5 - Payment rules
- Section 2397.6 - Liability for transaction costs
- Section 2397.7 - Mailing rules; reasonable cause
- Section 2397.8 - Administrative and judicial proceedings
- Section 2397.9 - Rule of construction
- Section 2397.10 - Repealed
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 9, 10, 171, 289-f, 315, 475, 509[7], 697, 1096[a], 1142, 1250, 1415[a]
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