New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 1
Department of Taxation and Finance
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Source versions current through Feb 28, 2023 - Oct 7, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 1-1.1 - General.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.2 - Corporation.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.3 - Credit cards
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.4 - Effectively connected income.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.5 - Partnership and partner.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.6 - Real property.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.7 - Regularly traded on an established securities market.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.8 - Non-captive REIT and non-captive RIC.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.9 - Report.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.10 - S corporation.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.11 - Stock.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.12 - Tangible personal property.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.13 - Taxable year.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-1.14 - Taxpayer.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.1 - Domestic corporations subject to tax.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.2 - Foreign corporations subject to tax. General.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.3 - Foreign corporations - partnership interests.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.4 - Foreign corporation – doing business.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.5 - Foreign corporation – employing capital.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.6 - Foreign corporation – owning or leasing property.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.7 - Foreign corporation – maintaining an office.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.8 - Foreign corporation – deriving receipts.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.9 - Activities deemed insufficient to subject foreign corporations to tax.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.10 - Foreign corporations – Public Law 86-272.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.11 - Corporations not subject to tax.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.12 - Change of classification.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.13 - Examples.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.14 - Earlier source heading: 1-2.14 to 1-2.17 [Repealed]
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.18 - Earlier source heading: 1-2.18 to 1-2.24 [Repealed]
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 1-2.25 - Earlier source heading: [Repealed]
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
Former section numbers
- 20 NYCRR 1-3.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 1-3.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 1-3.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 1-3.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 1-3.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.