New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 298
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 298.1 - Joint assessment of taxes and proportionate division of payment
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20 NYCRR 298.2 - Joint collection and enforcement activity by the department
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20 NYCRR 298.3 - Procedural and administrative regulations of the commissioner
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