New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 416
Department of Taxation and Finance
Browse the NYCRR by title, part, and section.
Keep reading with a free account
You’re seeing the citations, headings, dates, and change information for Title 20 Part 416. Create a free account to read the section text.
No credit card required. Sign up with Google, Microsoft, or email.
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 416.1 - Failure to file a return or to pay the tax due
Source version current through May 15, 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
- May 15, 2026
Current section text is not available here.
20 NYCRR 416.2 - Personal liability for a failure to pay the tax
Source version current through Feb 15, 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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 416.3 - Earlier source heading: [Repealed]
Source version current through Feb 15, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 416.4 - Failure to pay the tax due to fraud
Source version current through Feb 15, 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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 416.5 - Possession of untaxed motor fuel by a filling station owner
Source version current through Feb 15, 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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 416.6 - Interest on underpayments
Source version current through Feb 15, 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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 416.7 - Unpaid tax, penalties and interest
Source version current through Feb 15, 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
- Feb 15, 2026
Current section text is not available here.
20 NYCRR 416.8 - Criminal penalties, seizures and forfeitures
Source version current through Feb 15, 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
- Feb 15, 2026
Current section text is not available here.