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N.Y. GCM Law § 30

This is the official text of N.Y. GCM Law § 30, part of New York’s GCM Law — part of the compiled statutory law of New York, published by the state as "GCM Law." Browse the sections below, each linked to its official government source.

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Administration; procedure; provisions of law applicable

Official statutory text

§ 30. Administration; procedure; provisions of law applicable. For the\npurpose of carrying into effect the provisions of this subpart, and\nexcept as otherwise provided in this subpart, income shall be computed,\ngain or loss ascertained, deductions made, apportionments and\nallocations determined, at the same time and subject to the same\nlimitations and conditions, in so far as practicable, as is provided by\nsubpart one of this part in relation to the tax imposed by such subpart.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.