New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 141
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 141.1 - New York State minimum taxable income of nonresidents
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20 NYCRR 141.2 - Specific deduction
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20 NYCRR 141.3 - Disallowance of credits against New York State minimum income tax
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