New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 101
Department of Taxation and Finance
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Source version current through Feb 15, 2026
All 11 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 101.1 - Definition of ordinary tax
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20 NYCRR 101.2 - Earlier source heading: [Repealed]
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- Department of Taxation and Finance
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- Feb 15, 2026
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20 NYCRR 101.3 - Earlier source heading: [Repealed]
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
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- Feb 15, 2026
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20 NYCRR 101.4 - Earlier source heading: [Repealed]
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
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- Source version current through
- Feb 15, 2026
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20 NYCRR 101.5 - Earlier source heading: 101.5 to 101.7 [Repealed]
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- Department of Taxation and Finance
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- Feb 15, 2026
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20 NYCRR 101.8 - Real estate mortgage investment conduit
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20 NYCRR 101.9 - Federal income tax computations not allowable for New York State personal income tax purposes
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20 NYCRR 101.10 - Earlier source heading: [Repealed]
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 101.11 - Earlier source heading: [Repealed]
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
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- Feb 15, 2026
Current section text is not available here.
20 NYCRR 101.12 - Earlier source heading: [Repealed]
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 101.13 - Earlier source heading: [Repealed]
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 15, 2026
Current section text is not available here.