N.Y. Comp. Codes R. & Regs. tit. 20, ch. IX, pt. 2392 - Reasonable Cause
Notes
Statutory authority: Tax Law, §§ 171, 697[a]; arts. 9, 9-A, 12-A, 13, 13-A, 18, 20, 21, 21-A, 22, 26, 26-A, 27, 28, 28-A, 29, 30, 30-A, 30-B, 31, 32, 33, 33-A
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