20 CRR-NY 653.5NY-CRR
20 CRR-NY 653.5
20 CRR-NY 653.5
653.5 Interest due where New York State maintains an action to enforce payment of taxes.
Tax Law, ยง 266
In cases where New York State recovers a judgment for the taxes described in Part 642 of this Title, interest at the rate of one per centum per month, based upon the amount of such taxes awarded by the court, is due. The interest shall be computed from the date on which the taxes awarded became due and payable.
20 CRR-NY 653.5
Current through September 30, 2022
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IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.