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N.Y. GCM Law § 68

This is the official text of N.Y. GCM Law § 68, 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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Taxable years to which taxes apply

Official statutory text

§ 68. Taxable years to which taxes apply. The taxes imposed by this\npart are imposed for each taxable year or period beginning with taxable\nyears or periods ending in or with the calendar year nineteen hundred\nsixty-six.\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.