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New York Consolidated Laws
General City
21
2-D
1-6
1
General
1
Meaning of terms
2
Persons subject to tax
3
Rate of tax
3-A
Rate of tax
4
Taxable years to which tax applies; tax for taxable years beginning prior to and ending after July first, nineteen hundred sixty-six
5
Accounting periods and methods
6
Resident and nonresident defined