New York State Tax Law (As of January 1, 2013)

This authoritative title, New York State Tax Law (As of January 1, 2013), is a great resource for anyone working with New York State tax issues. It's also a perfect companion to CCH's Guidebook to New York Taxes. This comprehensive reference provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2013. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents.

Key legislative changes from the previous year are described in a special Highlights section and are also incorporated in the law text. A Detailed Table of Contents and Topical Index are provided with this volume, along with a Law Section Finding List and a list of Tax Law Sections Amended in 2012, so you can easily find information you need and identify which specific tax law sections have changed.

Since frequent changes are made in the New York State tax laws, each edition of this reference provides an important source for the tax laws of prior years. This updated volume is one that every serious professional dealing with New York tax issues should have!