New York Statutes
§ 980 — Change of election
New York § 980
This text of New York § 980 (Change of election) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Tax § 980 (2026).
Text
§ 980. Change of election. The commissioner of taxation and finance\nmay change, by regulation, any election expressly authorized by this\narticle in order to conform such election to its equivalent federal\nelection.\n
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Related
New Jersey v. Bessent; Village of Scarsdale v. IRS
(Second Circuit, 2025)
Nearby Sections
4
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Bluebook (online)
New York § 980, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/980.