Statute · New York Tax Law
N.Y. Tax Law § 661 — Change of election
N.Y. Tax Law § 661
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 661. Change of election. Any election expressly authorized by this article may be changed on such terms and conditions as the tax commission may prescribe by regulation.
Citator
N.Y. Tax Law § 661 — Change of election is in force in the current edition of the Code, and nothing recorded condemns it.
§ 661. Change of election. Any election expressly authorized by this article may be changed on such terms and conditions as the tax commission may prescribe by regulation.