Change of Election | Midpage

Collections
New York Codes, Rules and Regulations

Subchapter A. New York State Personal Income Tax Under Article 22 of the Tax Law

Part 161

Change of Election

Department of Taxation and Finance

161.1Change of election—general.161.2Federal elections binding for New York State personal income tax purposes.161.3New York State elections not controlled by Federal elections.161.4Conditions for change of certain New York State elections not controlled by Federal elections.161.5Additions to New York State income tax and civil penalties.161.6Interest on overpayment.