20 NYCRR § 4-2.16
Receipts from railroad, trucking and omnibus businesses
# (a)
The amount of receipts received by a corporation from its conduct of a railroad business (including surface railroad, whether or not operated by steam, subway railroad, elevated railroad, palace car, or sleeping car), trucking business or omnibus business included in New York receipts is determined by multiplying the amount of receipts from such business by a fraction, the numerator of which is the number of revenue miles operated within New York State and the denominator of which is the total number of revenue miles operated.
All such receipts are included in everywhere receipts.
# (b)
Revenue miles operated while an omnibus is engaged in school bus operations must be disregarded in computing the fraction.
# (c)
For purposes of this section, revenue mile is the transportation for consideration of passengers or freight for the distance of one mile. It does not include nonrevenue miles, such as deadheading (driving an unladen truck).
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (40 sections)
- 4-1.3 · Lump sum payments
- 4-1.4 · Installment sales
- 4-1.5 · Apportionment on combined reports
- 4-1.6 · Power of the Commissioner of Taxation and Finance to adjust the…
- 4-1.7 · Federal changes
- 4-2.1 · Receipts and net gains from the sale of tangible personal…
- 4-2.2 · Net gains from the sale of real property
- 4-2.3 · Receipts from rents and royalties
- 4-2.4 · Net income from qualified financial instruments for…
- 4-2.5 · Interest income and net gains from loans
- 4-2.6 · Interest income and net gains from asset backed securities and…
- 4-2.7 · Interest income and net gains from corporate bonds
- 4-2.8 · Net interest income from reverse repurchase agreements and…
- 4-2.9 · Net interest income from Federal funds
- 4-2.10 · Net income from commodities
- 4-2.11 · Marked to market net gains
- 4-2.12 · Interest income, net gains, and other income from other…
- 4-2.13 · Brokerage commissions
- 4-2.14 · Receipts from credit cards and similar activities
- 4-2.15 · Receipts received by credit card processors
- 4-2.16 · Receipts from railroad, trucking and omnibus businesses
- 4-2.17 · Receipts from the sale of advertising
- 4-3.1 · Definitions
- 4-3.2 · General Principles
- 4-3.3 · Special rules for determining primary use location
- 4-3.4 · General rule for determining primary use location
- 4-3.5 · Reasonable approximation based on customer information
- 4-3.6 · Reasonable approximation based on general information
- 4-3.7 · Where received method
- 4-3.8 · Rules for intermediary transactions
- 4-3.9 · Preceding taxable year method
- 4-3.10 · Current taxable year method
- 4-3.11 · Examples
- 4-4.1 · Definitions
- 4-4.2 · General Principles
- 4-4.3 · Special rules for determining where the benefit is received
- 4-4.4 · General rule for determining where the benefit is received
- 4-4.5 · Reasonable approximation based on customer information
- 4-4.6 · Reasonable approximation based on general information
- 4-4.7 · Delivery destination method