New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 44
Department of Taxation and Finance
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Source version current through Feb 28, 2023
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20 NYCRR 44.1 - General meaning of utility
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20 NYCRR 44.2 - Classes of utilities
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20 NYCRR 44.3 - Activities not subject to tax
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