20 CRR-NY 38.1NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER I. FRANCHISE AND CERTAIN BUSINESS TAXES
SUBCHAPTER D. CORPORATE TAX PROCEDURE AND ADMINISTRATION
PART 38. ECONOMIC DEVELOPMENT ZONES—SPECIAL RULES
20 CRR-NY 38.1
20 CRR-NY 38.1
38.1 Assessment.
Tax Law, § 1083(c)(9)
Where a taxpayer's certification pursuant to article 18-B of the General Municipal Law has been revoked, any tax due by reason of such decertification may be assessed within three years after the Commissioner of Taxation and Finance has received notice of such decertification from the Commissioner of Economic Development as required by section 959(a) of the General Municipal Law.
20 CRR-NY 38.1
Current through February 28, 2023
End of Document