New York Codes, Rules and Regulations (NYCRR)

Title 20 Part 484

Department of Taxation and Finance

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Source version current through Feb 15, 2026

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20 NYCRR 484.1 - Forms of returns

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Department of Taxation and Finance
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20 NYCRR 484.2 - Who must file a return

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20 NYCRR 484.3 - Interchanged equipment

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20 NYCRR 484.4 - Exempt vehicles

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20 NYCRR 484.5 - Time for filing returns

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20 NYCRR 484.6 - Timely filing/timely payment

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20 NYCRR 484.7 - Time for payment of tax

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20 NYCRR 484.8 - Extension of time for filing returns and payment of tax

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20 NYCRR 484.9 - Secrecy of returns

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20 NYCRR 484.10 - Secrecy of returns; exceptions

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Department of Taxation and Finance
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20 NYCRR 484.11 - Earlier source heading: [Repealed]

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Department of Taxation and Finance
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