20 CRR-NY 44.1NY-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 F. TAX ON THE FURNISHING OF UTILITY SERVICES
PART 44. DEFINITION OF UTILITY
20 CRR-NY 44.1
20 CRR-NY 44.1
44.1 General meaning of utility.
Utility, as used in the law, is given a broader meaning than the word usually implies. Those subject to the tax are divided into two classes.
20 CRR-NY 44.1
Current through February 28, 2023
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