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Pub 20:11/12:New York State Tax Guide for New …

Important As a result of New york State corporate tax reform (Part A of Chapter 59 of the Laws of 2014 and Part T of Chapter 59 of the Laws of 2015), the Corporation tax information on page 9 and 10 of this publication is out of date. For the most up-to-date information, see Corporate Tax Reform on the Tax Department website. Publication 20 begins on page 2 below. Publication 20 New york StateTax Guide forNew BusinessesPub 20 (11/12)Note: A Publication is an informational document that addresses a particular topic of interest to taxpayers. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in department policies could affect the validity of the information contained in a publication. Publications are updated regularly and are accurate on the date issued. The information provided in this document does not cover every situation and is not intended to replace the law or change its 20 (11/12) Table of contents Page I.

Important . As a result of New York State corporate tax reform (Part A of Chapter 59 of the Laws of 2014 and Part T of Chapter 59 of the Laws of 2015), the

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