New York Tax Law Article 9 - CORPORATION TAX

• 182 - Additional Franchise Tax on Certain Oil Companies.
  1. Notwithstanding any other provision of this chapter, or of any other law, for taxable years ending on or after June eighteenth, nineteen hundred eighty...
• 182-a - Franchise Tax on Certain Oil Companies.
  1. Notwithstanding any other provision of this chapter, or of any other law, for the period beginning with taxable years commencing on or after the...
• 183 - Franchise Tax on Transportation and Transmission Corporations and Associations.
  183. Franchise tax on transportation and transmission corporations and associations.--1. (a) The term "corporation" as used in this section shall include an association, within the...
• 183-a - Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations and Associations.
  1. The term "corporation" as used in this section shall include an association, within the meaning of paragraph three of subsection (a) of section seventy-seven...
• 184 - Additional Franchise Tax on Transportation and Transmission Corporations and Associations.
  184. Additional franchise tax on transportation and transmission corporations and associations.-- 1. The term "corporation" as used in this section shall include an association, within...
• 184-a - Additional Metropolitan Transportation Business Tax Surcharge on Tran Sportation and Transmission Corporations and Associations Services.
  184-a. Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services. 1. The term "corporation" as used in this section shall...
• 186-a - Tax on the Furnishing of Utility Services.
  1. Notwithstanding any other provision of this chapter, or of any other law, (a) a tax equal to three and one-quarter percent through December thirty-first,...
• 186-c - Metropolitan Transportation Business Tax Surcharge on Utility Services and Excise Tax on Sale of Telecommunication Services.
  1. (a) (1) Every utility doing business in the metropolitan commuter transportation district shall pay a tax surcharge, in addition to the tax imposed by...
• 186-d - Transportation Business Tax on Utility Services in Erie County.
  1. Notwithstanding any other provisions of law to the contrary, the county of Erie, acting through its local legislative body, is hereby authorized and empowered...
• 186-e - Excise Tax on Telecommunication Services.
  1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required: (a) (1) "Gross receipt" means...
• 186-f - Public Safety Communications Surcharge.
  1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required: (a) "Place of primary use"...
• 186-g - Wireless Communications Surcharge Authorized.
  1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required, all of the definitions of...
• 187 - Credit for Special Additional Mortgage Recording Tax.
  1. A taxpayer shall be allowed a credit, to be credited against the taxes imposed by this article, other than the taxes and fees imposed...
• 187-a - Credit for Employment of Persons With Disabilities.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as hereinafter provided, against the taxes imposed by this article, other...
• 187-b - Alternative Fuels and Electric Vehicle Recharging Property Credit.
  1. General. A taxpayer shall be allowed a credit, to be credited against the taxes imposed under sections one hundred eighty-three and one hundred eighty-four...
• 187-c - Biofuel Production Credit.
  A taxpayer shall be allowed a credit to be computed as provided in section twenty-eight of this chapter, as added by part X of chapter...
• 187-d - Green Building Credit.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section nineteen of this chapter, against the taxes...
• 187-e - Credit for Transportation Improvement Contributions.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty of this chapter, against the taxes...
• 187-f - Order of Credits.
  Credits allowable under this article which cannot be carried over and which are not refundable shall be deducted first. Credits allowable under this article which...
• 187-g - Brownfield Redevelopment Tax Credit.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-one of this chapter, against the taxes...
• 187-h - Remediated Brownfield Credit for Real Property Taxes for Qualified Sites.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in subdivision (b) of section twenty-two of this chapter,...
• 187-i - Environmental Remediation Insurance Credit.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-three of this chapter, against the taxes...
• 187-n - Security Training Tax Credit.
  * 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-six of this chapter, against the...
• 187-n*2 - Fuel Cell Electric Generating Equipment Expenditures Credit.
  * 187-n. Fuel cell electric generating equipment expenditures credit. (1) Allowance of credit. For taxable years beginning before January first, two thousand nine, a taxpayer...
• 187-o - Temporary Deferral Nonrefundable Payout Credit.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in subdivision one of section thirty-four of this chapter,...
• 187-p - Temporary Deferral Refundable Payout Credit.
  1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in subdivision two of section thirty-four of this chapter,...
• 188 - Tax Surcharge.
  1. In addition to the taxes imposed under sections one hundred eighty-three, one hundred eighty-four, one hundred eighty-six and one hundred eighty-six-a of this article,...
• 189-b - Tax Surcharge.
  1. In addition to the tax imposed under section one hundred eighty-nine of this article, there is hereby imposed a tax surcharge at the rate...
• 190 - Long-Term Care Insurance Credit.
  1. General. A taxpayer shall be allowed a credit against the tax imposed by this article equal to twenty percent of the premium paid during...
• 191 - Receivers, Etc., Conducting Corporate Business.
  Any receiver, liquidator, referee, trustee, assignee, or other fiduciary or officer or agent appointed by any court, who conducts the business of any corporation, limited...
• 192 - Reports of Corporations.
  Corporations liable to pay a tax under this article shall report as follows: 1. Corporations paying franchise tax. Every corporation, association or joint-stock company liable...
• 193 - Extension of Time for Filing Report.
  The tax commission may for good cause shown extend the time within which any corporation is required to report by this article.
• 194 - Further Requirements As to Reports of Corporations.
  Every report required by this article shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, or chief accounting officer or any...
• 197 - Payment of Tax and Penalties.
  1. To the extent the taxes and fees imposed by this article shall not have been previously paid, (a) such taxes and fees, or the...
• 197-a - Declaration of Estimated Tax.
  1. Every taxpayer subject to the taxes imposed under sections one hundred eighty-two, one hundred eighty-two-a, former section one hundred eighty-two-b, one hundred eighty-four, one...
• 197-b - Payments of Estimated Tax.
  1. (a) For taxable years beginning on or after January first, nineteen hundred seventy-seven, every taxpayer subject to tax under section one hundred eighty-four, one...
• 197-c - Applicability of Section One Hundred Eighty-Two-a.
  Notwithstanding any other provision of law to the contrary, with respect to the tax imposed by section one hundred eighty-two-a of this article, a declaration...
• 197-d - (Enacted Without Section Heading).
  197-d. The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable to declarations and payments...
• 202 - Secrecy Required of Officials; Penalty for Violation.
  1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any tax commissioner, any officer or...
• 203 - Collection of Taxes.
  1. An action may be brought by the attorney-general, at the instance of the tax commission, in the name of the state, to compel the...
• 203-a - Dissolution of Delinquent Business Corporations.
  1. On or before the last day of March, June, September or December in each calendar year, the tax commission may certify and transmit to...
• 203-b - Annulment of Authority to Do Business by Foreign Corporations.
  1. On or before the last day of March, June, September or December in each calendar year, the tax commission may certify and transmit to...
• 204 - Reports to Be Made by the Secretary of State.
  1. Report. The secretary of state shall transmit to the commissioner a report of the stock corporations or corporations formed for profit whose certificates of...
• 205 - Deposit of Moneys Collected From Taxes Imposed by Sections One Hundred Eighty-Three and One Hundred Eighty-Four of This Chapter.
  1. (a) From moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter during the period from April...
• 206 - Deposit and Disposition of Revenue.
  The taxes, percentage, interest and other charges imposed by this article shall be collected and deposited and receipts therefor issued by the commissioner and all...
• 207 - 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...
• 207-a - Exemption of Corporations Owned by a Municipality.
  On and after the second day of June, nineteen hundred forty, the provisions of this article shall not apply to any corporation all of the...
• 207-b - Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.
  207-b. 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...

Last modified: February 3, 2019