Creation
Source:
Section 540 — Creation, https://www.nysenate.gov/legislation/laws/VAT/540 (updated Sep. 22, 2014; accessed Nov. 15, 2025).
Source:
Section 540 — Creation, https://www.nysenate.gov/legislation/laws/VAT/540 (updated Sep. 22, 2014; accessed Nov. 15, 2025).