New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 415
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 415.1 - General
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- Department of Taxation and Finance
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20 NYCRR 415.2 - Refunds/credits
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20 NYCRR 415.3 - Reimbursements
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20 NYCRR 415.4 - Claims for refunds and reimbursements
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20 NYCRR 415.5 - Erroneous payments to a claimant
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20 NYCRR 415.6 - Interest on overpayments
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