N.Y. Comp. Codes R. & Regs. tit. 20, ch. I, subch. E - Franchise Tax On Transportation And Transmission Corporations

  1. Part 40 - Temporary Metropolitan Transportation Business Tax Surcharge On Transportation And Transmission Corporations Pursuant To Section 183-a Of The Tax Law (§ 40.1 to 40.5)
  2. Part 41 - Allocation Of Gross Earnings By Telephone And Telegraph Corporations From Transmission Services (§ 41.1 to 41.6)

Notes

N.Y. Comp. Codes R. & Regs. tit. 20, ch. I, subch. E

Parts 40 and 41 contained in this Subchapter were renumbered part of a reorganization of the department's regulations. These Parts previously Parts 71 and 72. The rule making which renumbered these Parts did not make substantive changes and did not seek to incorporate intervening changes in the law. The regulations should be read in conjunction with current law.

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