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New York Codes, Rules and Regulations
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Title 20 Department of Taxation and Finance
Chapter I Franchise and Certain Business Taxes
Subchapter D Corporate Tax Procedure and Administration
Part 36 Erroneous Refund
20 CRR-NY I D 36 Notes
s 36.1 Erroneous refund.
s 36.2 -- 36.5 (Repealed)