Statutes, codes, and regulations
New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCEChapter I - Franchise and Certain Business TaxesSubchapter A - Business Corporation Franchise TaxPart 1 - IMPOSITION OF TAX
Subpart 1-1 - DEFINITIONS
Section 1-1.6 - Real property

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.6

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Current through Register Vol. 46, No. 45, November 2, 2024
Section 1-1.6 - Real property

The term "real property" means land, buildings, structures, and improvements thereon. In addition, it includes shares in a cooperative housing corporation in connection with the grant or transfer of a proprietary leasehold.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 1-1.6

Adopted New York State Register December 27, 2023/Volume XLV, Issue 52, eff. 12/27/2023