New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 107
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 107.1 - Meaning of terms-general
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20 NYCRR 107.2 - Marital or other status
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20 NYCRR 107.3 - Use of the term “New York State income tax return”
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20 NYCRR 107.4 - Use of the terms “shall” and “may”
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20 NYCRR 107.5 - Department of Taxation and Finance
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20 NYCRR 107.6 - Earlier source heading: [Repealed]
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20 NYCRR 107.7 - Erroneous refund
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