New York Codes, Rules and Regulations Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Title 20 of the New York Codes, Rules and Regulations (NYCRR) – Department of Taxation and Finance contains the official rules issued by the New York State Department of Taxation and Finance, which administers the state’s tax laws.
This title governs how taxes are assessed, collected, reported, and enforced across various tax types in New York. It also includes procedural rules for hearings, appeals, and compliance.
📘 Key Areas Covered in Title 20 NYCRR:
1. Income Tax (Personal and Corporate)
Part 100–199 – Procedures and requirements for:
Filing personal income tax
Corporate franchise tax
Withholding tax obligations for employers
Nonresident and part-year resident rules
2. Sales and Use Tax
Part 500–560 – Rules for:
Registration of vendors
Collection and remittance of sales tax
Exemptions (e.g., resale, manufacturing)
Use tax obligations
3. Excise and Special Taxes
Includes:
Alcoholic beverages tax
Cigarette and tobacco products tax
Motor fuel and diesel motor fuel tax
Highway use tax
4. Real Property Tax and Transfer Taxes
Real Estate Transfer Tax (RETT)
Mortgage Recording Tax
Rules on valuations, exemptions, and administrative procedures
5. Tax Enforcement and Collections
Provisions for:
Assessments, audits, penalties, and interest
Tax warrants and liens
Offers in compromise and installment payment agreements
6. Administrative Hearings & Appeals
Process for petitioning the Division of Tax Appeals or Tax Tribunal
Procedures for dispute resolution and formal rulings
7. Electronic Filing & Modernization
Requirements for e-filing by individuals, businesses, and tax professionals
Provisions for recordkeeping and digital compliance
🔍 Example Parts from Title 20:
| Part | Subject |
|---|---|
| Part 105 | Personal Income Tax Regulations |
| Part 158 | Employer’s Withholding Tax |
| Part 526 | Sales and Use Tax Regulations |
| Part 537 | Taxable Status of Various Sales |
| Part 2392 | Petition Procedures before the Division of Tax Appeals |
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