N.Y. Comp. Codes R. & Regs. tit. 20, ch. I, subch. F - Tax On The Furnishing Of Utility Services

  1. Part 44 - Definition Of Utility (§ 44.1 to 44.3)
  2. Part 45 - Gross Income (§ 45.1 to 45.14)
  3. Part 46 - Gross Operating Income (§ 46.1 to 46.3)
  4. Part 47 - Records (§ 47.1 to 47.3)
  5. Part 48 - Returns And Payments (§ 48.1 to 48.3)
  6. Part 49 - Utility Rate Reduction And Credit (§ 49.1 to 49.2)

Notes

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

Parts 44 through 49 contained in this Subchapter were renumbered as part of a reorganization of the department's regulations. These Parts were previously Parts 500 through 505. 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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