§ 4-9.2

N.Y. Comp. Codes R. & Regs. tit. 20, § 4-9.2

Allocation of business capital.

Department of Taxation and Finance

Tax Law, § 210(4)

In computing the tax measured by business capital and investment capital, the business capital of the taxpayer allocated to New York State is determined by multiplying business capital by the business allocation percentage.