{"data":{"id":"us-ny/n.y.-tax-law-207-b","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 207-b","heading":"Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four","body":"§ 207-b.  Practice and procedure for taxable years ending on or after\nDecember thirty-first, nineteen hundred sixty-four.-- For taxable years\nor periods ending on or after December thirty-first, nineteen hundred\nsixty-four--\n  (1)  the provisions of article twenty-seven shall apply with respect\nto the administration of and procedure with respect to the taxes imposed\nunder this article;\n  (2)  any provisions of this article which are inconsistent with or\ncontrary to the provisions of article twenty-seven shall not apply.","path":["Tax Law","Article 9. Corporation Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/207-B","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"9727b833f31314b30be9c0f12f437b411fbc9e00c88cb2e29bb0c144e5d17c91","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-207-a","next":"us-ny/n.y.-tax-law-208"},"notice":"GroundRules: Original legal text. Not legal advice."}