2015 New York Laws
TAX - Tax
Article 9 - (Tax) CORPORATION TAX
207-B - Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.

NY Tax L § 207-B (2015) What's This?

207-b. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.-- For taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four--

(1) the provisions of article twenty-seven shall apply with respect to the administration of and procedure with respect to the taxes imposed under this article;

(2) any provisions of this article which are inconsistent with or contrary to the provisions of article twenty-seven shall not apply.


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