2012 adoptions—corporation tax

December 17, 2012

Adoption of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations, and the Franchise Taxes on Insurance Corporations Regulations to update rules and codify Department interpretation regarding combined reports. The rule also reflects technical amendments relating to the filing of combined reports by Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs). 20 NYCRR Parts 3, 6, and 21 and addition of Part 33.

Text of adoption

• PDF
• Word

SAPA documentation

• Assessment of Public Comment
• Revised Regulatory Impact Statement
• Summary
• Statement

Submitted for publication in the 1/2/13 edition of the State Register.