2010 proposals—corporation tax

November 18, 2010

Proposal of amendments to the Business Corporation Franchise Tax and the Franchise Tax on Banking Corporations Regulations to update the administrative procedures concerning taxpayer requests for discretionary adjustments to the method of allocation. 20 NYCRR sections 4-6.1 and 19-8.4.

Text of proposal

• PDF
• Word

SAPA documentation

• Consensus Rule Making Determination
• Job Impact Statement

Submitted for publication in the 12/8/10 edition of the State Register.

Adoption