Subpart 16-2 Definitions | Midpage

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New York Codes, Rules and Regulations

Subchapter B Franchise Tax on Banking Corporations

Subpart 16-2 Definitions

Subpart 16-2 Definitions

Department of Taxation and Finance

16-2.1General.16-2.2Definition of taxpayer.16-2.3Definition of corporation.16-2.4Definition of bank holding company.16-2.5Definition of banking corporation.16-2.6Definition of banking business.16-2.7Definition of doing business.16-2.8Definition of bona fide office.16-2.9Definition of branch.16-2.10Definition of place of business.16-2.11Definition of a loan production office.16-2.12Definition of a representative office.16-2.13Definition of a public accommodation office.16-2.14Definition of an automated teller machine.16-2.15Definition of point-of-sale terminal.16-2.16Definition of international banking facility.16-2.17Definition of bank.16-2.18Definition of taxable year.16-2.19Definition of calendar year.16-2.20Definition of fiscal year.16-2.21Definition of return.16-2.22Definition of subsidiary.16-2.23Definition of subsidiary capital.16-2.24Definition of voting stock.