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New York Codes, Rules and Regulations
Title 20 Department of Taxation and Finance
Chapter I Franchise and Certain Business Taxes
Subchapter E Franchise Tax on Transportation and Transmission Corporations
Part 40 Temporary Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations Pursuant to Section 183-a of the Tax Law
20 CRR-NY I E 40 Notes
s 40.1 General.
s 40.2 Rules for allocation.
s 40.4 Allocation for corporations principally engaged in the operation of vessels.
s 40.5 Discretionary adjustment of the allocation.