2020 emergency adoptions—corporation tax

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

December 3, 2020

Emergency Adoption and Proposal as a Permanent Rule of Amendments to Business Corporation Franchise Tax Regulations to add a new subdivision (f) to section 9-1.2 of Part 9. 20 NYCRR Part 9.

Text of emergency adoption and proposal

• PDF
• Word

SAPA documentation

• Regulatory Impact Statement
• Regulatory Flexibility Analysis for Small Business and Local Governments
• Rural Area Flexibility Analysis
• Job Impact Statement
• Necessity

Submitted for publication in the 12/23/20 edition of the State Register.  

Adoption