Statute · New York Tax Law
N.Y. Tax Law § 980 — Change of election
N.Y. Tax Law § 980
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 980. Change of election. The commissioner of taxation and finance may change, by regulation, any election expressly authorized by this article in order to conform such election to its equivalent federal election.
Citator
N.Y. Tax Law § 980 — Change of election is in force in the current edition of the Code, and nothing recorded condemns it.
§ 980. Change of election. The commissioner of taxation and finance may change, by regulation, any election expressly authorized by this article in order to conform such election to its equivalent federal election.