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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 48 Returns and Payments
20 CRR-NY I F 48 Notes
s 48.1 Returns.
s 48.2 Tax payments.
s 48.3 Extensions of time for filing reports.