New York Tax - Part 4 - (990 - 999) Procedure and Administration

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New York Tax - Part 4 - Procedure and Administration
New York Tax - § 990 - Applicability of Other Tax Law Provisions
(a) General. Except as otherwise provided in this article, all of the provisions of sections six hundred eighty-one through six hundred eighty-eight and six hundred...
New York Tax - § 992 - Addition to Tax in the Case of Valuation Understatement
In the case of any underpayment of a tax imposed by this article which is attributable to a valuation understatement, there shall be added to...
New York Tax - § 994 - Secrecy Requirement and Penalties for Violation
(a) Secrecy requirements. (1) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the commissioner of...
New York Tax - § 997 - Extensions of Time for Payment of Estate Tax Where Estate Consists Largely of Interest in Closely Held Businesses
The provisions of section 6166 of the internal revenue code shall apply to this section to the same extent as if such section of such...
New York Tax - § 998 - Petition to the Surrogate's Court and Appeal
(a) General. A taxpayer shall have the right to protest a notice of deficiency or a notice of disallowance of a claim for refund issued...
New York Tax - § 999 - Deposit and Disposition of Revenue
All taxes, interest, penalties and fees collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the...