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- Proposal of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations, and the Franchise Taxes on Insurance Corporations Regulations to update rules and codify Department interpretation regarding combined reports. The proposed rule also reflects technical amendments relating to the filing of combined reports by Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs). 20 NYCRR Parts 3, 6, and 21 and addition of Part 33.
Text of Proposal
SAPA Documentation
Regulatory Flexibility Analysis for Small Business and Local Governments
Rural Area Flexibility Analysis
Submitted for publication in the 9/12/12 edition of the State Register
The official versions of the rule making action documents are published in the State Register, produced by the New York State Department of State.
The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR).
To contact the Department of State, visit its Web site at www.dos.ny.gov
Updated: December 20, 2012