New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 4
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 4-1.1 - Definitions.
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
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- 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 4-1.2 - General rules for apportionment.
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 4-1.3 - Lump sum payments.
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 4-1.4 - Installment sales.
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 4-1.5 - Apportionment on combined reports.
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 4-1.6 - Power of the Commissioner of Taxation and Finance to adjust the business apportionment factor.
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 4-1.7 - Federal changes.
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 4-2.1 - Receipts and net gains from the sale of tangible personal property.
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 4-2.2 - Net gains from the sale of real property.
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 4-2.3 - Receipts from rents and royalties.
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 4-2.4 - Net income from qualified financial instruments for corporations other than non-captive REITs and non-captive RICs.
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 4-2.5 - Interest income and net gains from loans.
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 4-2.6 - Interest income and net gains from asset backed securities and other government agency debt.
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 4-2.7 - Interest income and net gains from corporate bonds.
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 4-2.10 - Net income from commodities.
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 4-2.11 - Marked to market net gains.
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 4-2.12 - Interest income, net gains, and other income from other financial instruments.
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 4-2.13 - Brokerage commissions.
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 4-2.14 - Receipts from credit cards and similar activities.
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 4-2.15 - Receipts received by credit card processors.
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 4-2.16 - Receipts from railroad, trucking and omnibus businesses.
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 4-2.17 - Receipts from the sale of advertising.
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 4-3.1 - Definitions.
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 4-3.2 - General Principles.
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 4-3.3 - Special rules for determining primary use location.
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 4-3.4 - General rule for determining primary use location.
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 4-3.5 - Reasonable approximation based on customer information.
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 4-3.6 - Reasonable approximation based on general information.
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 4-3.7 - Where received 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 4-3.8 - Rules for intermediary transactions.
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 4-3.9 - Preceding taxable year 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 4-3.10 - Current taxable year 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 4-3.11 - Examples.
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 4-4.1 - Definitions.
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 4-4.2 - General Principles.
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 4-4.3 - Special rules for determining where the benefit is received.
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 4-4.4 - General rule for determining where the benefit is received.
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 4-4.5 - Reasonable approximation based on customer information.
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 4-4.6 - Reasonable approximation based on general information.
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 4-4.7 - Delivery destination 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 4-4.8 - Rules for intermediary transactions.
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 4-4.9 - Preceding taxable year 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 4-4.10 - Current taxable year 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 4-4.11 - Examples.
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 4-6.2 - Earlier source heading: Discretionary adjustment: taxpayer using expense factor in place of property factor
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 4-6.4 - Earlier source heading: Short period business allocation percentage and short period alternative business allocation percentage
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 4-6.5 - Earlier source heading: Rules relating to allocation by a corporate partner of a partnership or joint venture
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 4-7.3 - Earlier source heading: [Repealed]
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 4-8.6 - Earlier source heading: Optional depreciation
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 4-8.7 - Earlier source heading: [Repealed]
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.
Former section numbers
- 20 NYCRR 4-5.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-5.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-5.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-6.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-6.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-7.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-7.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-7.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-8.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-8.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-8.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-8.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-8.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-9.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-9.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-9.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 4-10.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.