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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 G Stock Transfer Tax
Part 50 General Provisions
20 CRR-NY I G 50 Notes
s 50.1 General.
s 50.2 When a taxable event is deemed to occur within the State of New York.
s 50.3 Who must pay the tax.
s 50.4 Requirements as to bills and memoranda of sale.