New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 264
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 264.1 - Separate returns of nonresident husband and wife on a single form
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20 NYCRR 264.2 - Application of overpayment of tax by husband or wife
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20 NYCRR 264.3 - Refund of overpayment of tax by husband or wife
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20 NYCRR 264.4 - Application of sections 264.2 and 264.3 of this Part
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