20 NYCRR § 8-1.3
Applicability of rules on administration of tax
All of the procedural provisions concerning the administration of the tax imposed by section 209, in law and in regulation, including the provisions of article 27 and the regulations promulgated thereunder, shall apply to the tax surcharge.
Source: official source document (DTF adopted rule text, December 2023 corporate reform)
In this part (11 sections)
- 8-1.1 · Definitions
- 8-1.2 · Imposition of the tax surcharge
- 8-1.3 · Applicability of rules on administration of tax
- 8-2.1 · Apportionment of surcharge base to the MCTD
- 8-2.2 · Discretionary adjustment to the MCTD apportionment percentage
- 8-3.1 · Computation of the property factor
- 8-3.2 · Election for fair market value
- 8-3.3 · Real and tangible personal property rented to the surcharge…
- 8-4.1 · Computation of the receipts factor
- 8-5.1 · Computation of the payroll factor
- 8-5.2 · Definition of employee