Idem
Source:
Section 267 — Idem, https://www.nysenate.gov/legislation/laws/TAX/267 (updated Sep. 22, 2014; accessed Feb. 7, 2026).
Source:
Section 267 — Idem, https://www.nysenate.gov/legislation/laws/TAX/267 (updated Sep. 22, 2014; accessed Feb. 7, 2026).