New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 158
Department of Taxation and Finance
Browse the NYCRR by title, part, and section.
Keep reading with a free account
You’re seeing the citations, headings, dates, and change information for Title 20 Part 158. Create a free account to read the section text.
No credit card required. Sign up with Google, Microsoft, or email.
Source version current through Feb 15, 2026
All 14 displayed sections in this Part carry the same compiled date. Status and warnings stay on each section.
20 NYCRR 158.1 - Permanent books of account or records and contents of New York State income tax returns and other forms
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.2 - Records to be kept by farmers and wage earners
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.3 - Form of records
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.4 - Records of employers and other persons required to file New York State information returns
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.5 - Notice by Tax Commission requiring New York State income tax returns, statements, or the keeping of records
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.6 - Copies of New York State income tax returns, schedules and statements
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.7 - Place for keeping records
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.8 - Retention of records
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.9 - New York State partnership returns
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.10 - Power to require New York State information returns
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.11 - Notice of qualification as receiver, etc
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.12 - Requirements applicable to tax return preparer
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.13 - Composite returns
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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 158.14 - Cross-references
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
- Feb 15, 2026
Current section text is not available here.