20 CRR-NY 8197-2.5NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8197. SPECIAL FRANCHISE ASSESSMENT
SUBPART 8197-2. REPORTS
20 CRR-NY 8197-2.5
20 CRR-NY 8197-2.5
8197-2.5 Exception for certain waterworks companies.
Waterworks companies with operating revenues for the immediately preceding fiscal year of less than $250,000 are not required to file the financial statements described in section 8197-2.1(a) of this Subpart, provided that they file an application for exemption from that requirement. Waterworks companies with operating revenues for the immediately preceding fiscal year of at least $250,000 but less than $700,000 shall file audited financial statements.
20 CRR-NY 8197-2.5
Current through February 28, 2023
End of Document