Current through Register Vol. 46, No. 50, December 11, 2024
Section 539.6 - Expanding or changing business location(a) A person registered pursuant to section 1134 of the Tax Law who intends to expand the operation of an existing business to a new location must file an amendment to its certificate of registration on the form prescribed for such purposes by the department. A certificate of authority will be issued for such new location.(b) When moving a business from its present location, an amendment to the certificate of registration must be filed and a certificate of authority will be issued for the new address.(c) For the purposes of the provisions of section 539.2(i) of this Part, any amended certificates shall be considered to have been issued on the date of the original certificate to which they and any subsequent amendments relate. Cross-reference:For other amendments to certificates of registration see section 533.1(e) of Part 533 of this Title.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 539.6