New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 2
Department of Taxation and Finance
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Source versions current through Feb 28, 2023 - Oct 7, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 2-1.1 - General
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 2-1.2 - Calendar-year taxpayers.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
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
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 2-1.3 - Fiscal-year taxpayers.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
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
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 2-1.4 - Taxpayers using a 52-53 week year.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
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
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 2-1.5 - Change of accounting period.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
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
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 2-2.1 - General.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
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
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 2-2.2 - Change of accounting method.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
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
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 2-3.1 - Cessation period
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.