New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 488
Department of Taxation and Finance
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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 488.1 - Failure to file a return or to pay the tax
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20 NYCRR 488.2 - Earlier source heading: [Repealed]
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20 NYCRR 488.3 - Failure to pay the tax due to fraud
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20 NYCRR 488.4 - Interest on underpayments
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20 NYCRR 488.5 - Unpaid tax, penalties and interest
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20 NYCRR 488.6 - Criminal penalties and other offenses
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