New York Codes, Rules and Regulations (NYCRR)
Title 20 Part 5
Department of Taxation and Finance
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Source versions current through Feb 28, 2023 - Oct 7, 2026 across sections
Sections in this Part carry different compiled dates; each section shows its own.
20 NYCRR 5-1.1 - General.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-1.2 - Qualified and nonqualified tangible personal property.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-1.3 - Meaning of other terms.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-1.4 - Re-computation of investment tax credit on property disposed of or property that ceases to qualify.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-2.1 - Employment incentive tax credit.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-2.5 - Earlier source heading: Computing the investment tax credit
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-2.8 - Earlier source heading: Recomputation of investment tax credit on property disposed of or property that ceases to qualify
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-3.1 - General.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-3.2 - Definitions for purposes of the security training tax credit.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-3.3 - Prorating the security training tax credit for security officers employed for less than a full year.
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Oct 7, 2026
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Section text
- Sign in to read this section
- Source version current through
- Oct 7, 2026
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-3.5 - Earlier source heading: Examples
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-5.1 - Earlier source heading: General
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-9.3 - Earlier source heading: Meaning of terms
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-9.5 - Earlier source heading: [Repealed]
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-9.6 - Earlier source heading: [Repealed]
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-9.7 - Earlier source heading: [Repealed]
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-10.2 - Earlier source heading: Qualified property
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-10.4 - Earlier source heading: Meaning of other terms
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-10.8 - Earlier source heading: Recomputation of economic development zone investment tax credit on property that is disposed of or ceases to qualify
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
20 NYCRR 5-11.5 - Earlier source heading: Examples
Related State Register notice: Adopted rule TAF-32-23-00030-A. Published Dec 27, 2023. Notice effective date: Dec 27, 2023.
Source version current through Feb 28, 2023
Dates and status
- NYCRR title agency
- Department of Taxation and Finance
- Section status
- Section source receipt
- Source version current through
- Feb 28, 2023
- Related Register notice
- TAF-32-23-00030-A · Adopted rule
- Related notice published
- Dec 27, 2023
- Related notice effective date
- Dec 27, 2023
Current section text is not available here.
Former section numbers
- 20 NYCRR 5-2.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-2.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-2.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-2.6
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-2.7
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-3.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-4.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-4.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-4.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-5.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-5.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-5.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-7.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-7.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-7.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-8.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-8.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-8.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-8.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-8.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-9.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-9.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-9.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-10.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-10.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-10.5
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-10.6
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-10.7
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-10.9
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-11.1
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-11.2
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-11.3
- This section was repealed effective Dec 27, 2023. No successor section has been identified.
- 20 NYCRR 5-11.4
- This section was repealed effective Dec 27, 2023. No successor section has been identified.