New York Tax Law Article 9-A - FRANCHISE TAX ON BUSINESS CORPORATIONS

• 208 - Definitions.
  As used in this article: 1. The term "corporation" includes (a) an association within the meaning of paragraph three of subsection (a) of section seventy-seven...
• 209 - Imposition of Tax; Exemptions.
  1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in...
• 209-b - Metropolitan Transportation Business Tax Surcharge.
  1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in...
• 209-c - Gift for Fish and Wildlife Management.
  Effective for any tax year commencing on or after January first, nineteen hundred ninety-three, a taxpayer in any taxable year may elect to contribute to...
• 209-d - Gift for Breast Cancer Research and Education.
  Effective for any tax year commencing on or after January first, nineteen hundred ninety-six, a taxpayer in any taxable year may elect to contribute to...
• 209-e - Gift for Prostate and Testicular Cancer Research and Education.
  Effective for any tax year commencing on or after January first, two thousand four, a taxpayer in any taxable year may elect to contribute to...
• 209-f - Gift for the World Trade Center Memorial Foundation.
  Effective for any tax year commencing on or after January first, two thousand five, a taxpayer in any taxable year may elect to contribute to...
• 209-g - Gift for Volunteer Firefighter and Volunteer Emergency Services Workers Recruitment and Retention.
  Effective for any tax year commencing on or after the effective date of this section, a taxpayer in any taxable year may elect to contribute...
• 209-h - Gift for Honor and Remembrance of Veterans.
  Effective for any tax year commencing on or after January first, two thousand thirteen, any taxpayer in any taxable year may elect to contribute to...
• 209-i - Gift for Women's Cancers Education and Prevention.
  A taxpayer in any taxable year may elect to contribute to the support of the women's cancers education and prevention fund. Such contribution shall be...
• 209-j - Gift for New York State Veterans' Homes.
  Effective for any tax year commencing on or after January first, two thousand seventeen, any taxpayer in any taxable year may elect to contribute to...
• 209-k - Gift to the Love Your Library Fund.
  Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to...
• 210 - Computation of Tax.
  1. The tax imposed by subdivision one of section two hundred nine of this chapter shall be: (A) in the case of each taxpayer other...
• 210-a - Apportionment.
  1. General. Business income and capital shall be apportioned to the state by the apportionment factor determined pursuant to this section. The apportionment factor is...
• 210-b - Credits.
  1. Investment tax credit (ITC). (a) A taxpayer shall be allowed a credit, to be computed as hereinafter provided, against the tax imposed by this...
• 210-c - Combined Reports.
  1. Tax. (a) The tax on a combined report shall be the highest of (i) the combined business income base multiplied by the tax rate...
• 211 - Reports.
  1. Every taxpayer shall annually on or before March fifteenth, for taxable years beginning before January first, two thousand sixteen, and annually on or before...
• 213 - Payment and Lien of Tax.
  1. To the extent the tax imposed by section two hundred nine of this chapter shall not have been previously paid pursuant to section two...
• 213-a - Declaration of Estimated Tax.
  213-a. Declaration of estimated tax.--(a) Requirement of declaration.--Every taxpayer subject to the tax imposed by section two hundred nine of this chapter shall make a...
• 213-b - Payments on Account of Estimated Tax.
  213-b. Payments on account of estimated tax.-- (a) First installments for certain taxpayers.--In privilege periods of twelve months ending at any time during the calendar...
• 216 - Collection of Taxes.
  Every foreign corporation (other than a moneyed corporation) subject to the provisions of this article, except a corporation having a certificate of authority under section...
• 217 - Penalties.
  1. If any taxes, penalties or interest due under this article are not paid, or any report required is not filed, and the tax commission...
• 218 - Deposit and Disposition of Revenue.
  All taxes, interest and penalties collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions...
• 219 - Limitation of Time.
  The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any...
• 219-a - Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.
  219-a. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.--For taxable years or periods ending on or after December...

Last modified: February 3, 2019