2012 proposals—corporation tax
August 23, 2012
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 Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
- Summary
Submitted for publication in the 9/12/12 edition of the State Register.
Updated:
