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New York · Through 2026-09-11

N.Y. Tax Law § 661: Change of election

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Where this section sits in the code
  1. Tax Law
  2. Article 22. Personal Income Tax
  3. Part 4. Returns and Payment of Tax

§ 661. Change of election. Any election expressly authorized by this

article may be changed on such terms and conditions as the tax

commission may prescribe by regulation.

Collected 2026-09-14T19:32:45Z. Source file · JSON

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