20 CRR-NY 40.5NY-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 E. FRANCHISE TAX ON TRANSPORTATION AND TRANSMISSION CORPORATIONS
PART 40. TEMPORARY METROPOLITAN TRANSPORTATION BUSINESS TAX SURCHARGE ON TRANSPORTATION AND TRANSMISSION CORPORATIONS PURSUANT TO SECTION 183-A OF THE TAX LAW
20 CRR-NY 40.5
20 CRR-NY 40.5
40.5 Discretionary adjustment of the allocation.
Tax Law, ยง 183-a
If it appears to the Tax Commission that the allocation provided in this Part does not properly reflect the activity or business of the taxpayer within the MCTD, the Tax Commission, in its discretion, may adjust the allocation to more properly reflect activity or business within the MCTD.
20 CRR-NY 40.5
Current through February 28, 2023
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