N.Y. Comp. Codes R. & Regs. tit. 10 § 441.124

Current through Register Vol. 46, No. 53, December 31, 2024
Section 441.124 - Fair market value
(a) Value determined by bona fide bargaining between well-informed buyers and sellers, usually over a period of time.
(b) An estimate of market value, in the absence of sales or quotations.

N.Y. Comp. Codes R. & Regs. Tit. 10 § 441.124