New York Codes, Rules and Regulations (NYCRR)

Title 20 Part 419

Department of Taxation and Finance

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Source version current through Feb 15, 2026

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20 NYCRR 419.1 - Determination of tax

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20 NYCRR 419.2 - Jeopardy assessments

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20 NYCRR 419.3 - Joint administration by the Department of Taxation and Finance of State and local sales and use, motor fuel and diesel motor fuel taxes

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20 NYCRR 419.4 - Earlier source heading: [Repealed]

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20 NYCRR 419.5 - Earlier source heading: [Repealed]

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Department of Taxation and Finance
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Feb 15, 2026

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20 NYCRR 419.6 - Earlier source heading: [Repealed]

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Department of Taxation and Finance
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