{"data":{"id":"us-ny/n.y.-tax-law-219-a","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 219-a","heading":"Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four","body":"§ 219-a.  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 tax 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-A. Franchise Tax On Business Corporations"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/219-A","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"448d61daad8f464f022babbb55bbaefa778234a06160f7ef0141ba27ce692903","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-219","next":"us-ny/n.y.-tax-law-250"},"notice":"GroundRules: Original legal text. Not legal advice."}