New York Codes, Rules and Regulations (NYCRR)

Title 20 Part 414

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 414.1 - General

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20 NYCRR 414.2 - Governmental entities

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20 NYCRR 414.3 - Qualified hospitals

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20 NYCRR 414.4 - Diplomatic missions and diplomatic personnel

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20 NYCRR 414.5 - The United Nations

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20 NYCRR 414.6 - Earlier source heading: [Repealed]

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Department of Taxation and Finance
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20 NYCRR 414.7 - Earlier source heading: [Repealed]

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