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N.Y. TAX Law § 207-B

This is the official text of N.Y. TAX Law § 207-B, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four

Official statutory text

§ 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.\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.