New York Codes, Rules and Regulations (NYCRR)

20 NYCRR 132.15

Department of Taxation and Finance

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Apportionment and allocation of income from business carried on partly within and partly without New York State

Related State Register notice: Adopted rule TAF-21-16-00002-A. Published Jul 27, 2016. Notice effective date: Jul 27, 2016.

New York State Register TAF-21-16-00002-A

Source version current through Feb 15, 2026

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Department of Taxation and Finance
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Related Register notice
TAF-21-16-00002-A · Adopted rule
Related notice published
Jul 27, 2016
Related notice effective date
Jul 27, 2016

New York State Register TAF-21-16-00002-A

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