20 CRR-NY 3-8.9NY-CRR
20 CRR-NY 3-8.9
20 CRR-NY 3-8.9
3-8.9 Method of claiming credit or refund on account of net operating loss.
A taxpayer claiming a credit or refund of franchise tax paid under article 9-A for a year to which a net operating loss is carried back as a deduction must file an amended return for the tax year for which a credit or refund is claimed within the period of limitations on credit or refund pursuant to section 1087 of the Tax Law.
20 CRR-NY 3-8.9
Current through February 28, 2023
End of Document |