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Department of Taxation and Finance

Adoptions - corporation taxes 2012

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December 17, 2012

  • Adoption 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 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 Adoption

   PDF | Word | RTF

   SAPA Documentation

Assessment of Public Comment

Revised Regulatory Impact Statement



Submitted for publication in the 1/2/13 edition of the State Register.