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STATE OF NEW YORK DIVISION OF TAX APPEALS ___ : In the Matter of the Petition : of : MARTIN B. GRAF : for Redetermination of a Deficiency or for Refund of New York State Personal Income Tax under

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Pursuant to 20 NYCRR refers to the regulations implemented by the New York State Department of Taxation and Finance, outlining various compliance requirements for specific industries and activities.

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Entities or individuals engaged in certain regulated activities or industries, as specified in the 20 NYCRR regulations, are required to file.

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The purpose of pursuant to 20 NYCRR is to ensure compliance with state regulations, promote transparency, and facilitate proper taxation within the concerned industries.

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