New York S05829 amends tax law to clarify that failure to file a report or return affects only tax obligations.
New York S05829 amends the tax law to make technical changes regarding the rescindment of certificates of authority. Specifically, it clarifies that a failure to file a report or return relates solely to the person's obligation to pay taxes. This change aims to ensure that such failures do not affect other aspects of the certificate of authority beyond the tax payment requirement.
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