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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 54 Exemption Certificates
20 CRR-NY I G 54 Notes
s 54.1 General.
s 54.2 Records to be maintained by out-of-state brokers and dealers in securities.