2015 emergency adoptions—corporation tax

Unless otherwise noted, emergency adoptions will expire 90 days after filing with the Secretary of State.

December 31, 2015

Emergency Adoption of amendments to the Business Corporation Franchise Tax Regulations. The rule adds a new Part 9, Metropolitan Transportation Business Tax Surcharge, implementing Part A of Chapter 59 of the Laws of 2014, relating to the imposition of the metropolitan transportation business tax surcharge. 20 NYCRR Part 9. 

Text of emergency adoption

• PDF
• Word

SAPA documentation

Necessity

Submitted for publication in the 1/20/16 edition of the State Register.

Adoption