New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 161
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 161.1 - Change of election-general
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20 NYCRR 161.2 - Federal elections binding for New York State personal income tax purposes
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20 NYCRR 161.3 - New York State elections not controlled by Federal elections
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20 NYCRR 161.4 - Conditions for change of certain New York State elections not controlled by Federal elections
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20 NYCRR 161.5 - Additions to New York State income tax and civil penalties
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20 NYCRR 161.6 - Interest on overpayment
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