New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 485
Department of Taxation and Finance
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Source version current through Feb 15, 2026
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20 NYCRR 485.1 - Revision of returns
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20 NYCRR 485.2 - Judicial review
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20 NYCRR 485.3 - Service of notices on taxpayers
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