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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 F Tax on the Furnishing of Utility Services
Part 44 Definition of Utility
20 CRR-NY I F 44 Notes
20 CRR-NY I F 44 Refs
s 44.1 General meaning of utility.
s 44.2 Classes of utilities.
s 44.3 Activities not subject to tax.