§ 4-9.3

N.Y. Comp. Codes R. & Regs. tit. 20, § 4-9.3

Allocation of investment capital.

Department of Taxation and Finance

Tax Law, § 210(5)

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