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This component of the New York Codes, Rules, and Regulations (NYCRR) contains the complete, official text of volume 20C (Code 4180), covering taxation and finance. Enhancements include historical notes and effective dates, as well as updated case notes explaining how courts and administrative agencies have ruled on gray areas of the law. Case law citations are tested to include later history, plus official and parallel citations. New York and federal cases from the past 10 years were reviewed to ensure that all relevant decisions were included.