New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 412
Department of Taxation and Finance
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Source versions current through Feb 15, 2026 - May 15, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 412.1 - Tax imposition
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20 NYCRR 412.2 - Presumption of taxibility
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20 NYCRR 412.3 - Certification of tax payment
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20 NYCRR 412.4 - Preliminary certification
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