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Department of Taxation and Finance

Adoptions - personal income taxes 2007

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February 14, 2007

  • Adoption of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations, and the Personal Income Tax Regulations of Title 20 NYCRR. The amendments set forth a credit proration rule for the Security Training Tax Credit where a qualified security officer is not employed for a full year. 20 NYCRR Subparts 5-4 and 20-7 and section 106.3.

   Text of Adoption

   PDF | Word | RTF

   Submitted for publication in the 3/7/07 edition of the State Register.