N.Y. Comp. Codes R. & Regs. tit. 20, ch. IV, subch. A, pt. 537 - Bulk Sales
- § 537.0 - General information
- § 537.1 - Definitions
- § 537.2 - Notice of sale, transfer or assignment in bulk of business assets
- § 537.3 - Purchaser's, transferee's or assignee's rights and obligations
- § 537.4 - Purchaser's, transferee's or assignee's liability
- § 537.5 - Seller's, transferrer's or assignor's rights, obligations and liabilities
- § 537.6 - Obligations of the Department of Taxation and Finance
- § 537.8 - Purchaser's, transferee's or assignee's rights to hearing
- § 537.9 - Forms described in this Part
Notes
Statutory authority: Tax Law, §§ 171, 1141[c], 1142, 1250
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.