reglab/housing_qa huggingface dataset:
NY Tax L § 187-O (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-O - Temporary Deferral Nonrefundable Payout Credit.

§  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,   against either the taxes imposed by sections  one  hundred  eighty-three   and  one  hundred eighty-four, or the tax imposed by section one hundred   eighty-six-a of this article. However, the amount of such credit against   the tax imposed by section one hundred eighty-four of this article shall   be the excess of the amount of that credit over the amount of any credit   allowed by this section against the tax imposed by section  one  hundred   eighty-three of this article.2.  Application  of  credit.  In  no event shall the credit under this   section be allowed in an amount which will reduce the tax to  less  than   the  applicable minimum tax fixed by section one hundred eighty-three of   this article. If, however, the  amount  of  credit  allowed  under  this   section  for any taxable year reduces the tax to such amount, any amount   of credit not deductible in such taxable year may be carried over to the   following year or years and may be deducted from the taxpayer's tax  for   such year or years.
NY Tax L § 187-P (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 187-P - Temporary Deferral Refundable Payout Credit.

§  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,  against  the   taxes  imposed  by  sections  one  hundred  eighty-three and one hundred   eighty-four of this article, or the tax imposed by section  one  hundred   eighty-six-a of this article. However, the amount of such credit against   the tax imposed by section one hundred eighty-four of this article shall   be the excess of the amount of that credit over the amount of any credit   allowed  by  this section against the tax imposed by section one hundred   eighty-three of this article.2. Application of credit. In no event  shall  the  credit  under  this   section  be  allowed in an amount which will reduce the tax to less than   the applicable minimum tax fixed by section one hundred eighty-three  of   this  article.  If,  however,  the  amount  of credit allowed under this   section for any taxable year reduces the tax to such amount, any  amount   of  credit  not  deductible  in such taxable year shall be treated as an   overpayment of tax to be refunded in accordance with the  provisions  of   section  one thousand eighty-six of this chapter, provided however, that   no interest shall be paid thereon.
NY Tax L § 189-B (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 189-B - Tax Surcharge.

§  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  of  fifteen  percent,  for  taxable  months   beginning  on  or  after  August  first, nineteen hundred ninety-one and   ending  on   or   before   December   thirty-first,   nineteen   hundred   ninety-three;  at  the rate of ten percent, for taxable months beginning   on or after January first, nineteen hundred ninety-four and ending on or   before May thirty-first, nineteen hundred ninety-five; at  the  rate  of   seven  and  one-half  percent,  for taxable months beginning on or after   June first, nineteen hundred ninety-five and ending  on  or  before  May   thirty-first,  nineteen  hundred  ninety-six; and at the rate of two and   one-half percent, for taxable months beginning on or after  June  first,   nineteen  hundred  ninety-six  and ending on or before May thirty-first,   nineteen hundred ninety-seven, of the  tax  imposed  under  section  one   hundred eighty-nine of this article.2. The provisions concerning reports, payment and collection of tax in   subdivision  three  of  section  one hundred eighty-nine of this article   shall be applicable to this section.   All of  the  provisions  of  this   article  presently applicable to section one hundred eighty-nine of this   article are applicable to the tax surcharge imposed by this section.3. The amount of tax surcharge imposed pursuant to this section  shall   not  be  included in any calculation of a tax surcharge imposed pursuant   to section one hundred eighty-nine-a of this article.
NY Tax L § 190 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 190 - Long-Term Care Insurance Credit.

§  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 the taxable year for long-term   care  insurance.  In  order  to  qualify for such credit, the taxpayer's   premium payment must be for the purchase of or for  continuing  coverage   under  a  long-term care insurance policy that qualifies for such credit   pursuant to section one thousand one hundred seventeen of the  insurance   law.2.  Computation.  The  credit  allowed  by this section shall first be   deducted from the taxes imposed by section one hundred  eighty-three  or   former section one hundred eighty-six of this article. The amount of any   such  credit  remaining shall next be deducted from the taxes imposed by   section one hundred eighty-four of this article.3. Carryover. In no event shall the amount  of  credit  allowed  under   this  section  reduce the tax payable to less than the minimum tax fixed   by section one  hundred  eighty-three  or  former  section  one  hundred   eighty-six  of this article. If, however, the amount of credit allowable   under this section for any taxable year reduces the tax to such  amount,   any  amount of credit not deductible in such taxable year may be carried   over to the following year  or  years  and  may  be  deducted  from  the   taxpayer's tax for such year or years.
NY Tax L § 191 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 191 - Receivers, etc., Conducting Corporate Business.

§  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   liability   company,  joint  stock  company  or   association shall be subject to the tax imposed by this article  in  the   same  manner and to the same extent as if the business were conducted by   the agents or officers of such corporation, limited  liability  company,   joint  stock  company or association.   A dissolved corporation, limited   liability company, joint stock company or association which continues to   conduct business shall also be  subject  to  the  tax  imposed  by  this   article.
NY Tax L § 193 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 193 - Extension of Time for Filing Report.

§  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.
NY Tax L § 194 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 194 - Further Requirements as to Reports of Corporations.

§  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  other  officer  of  the   corporation,  association  or  joint-stock company duly authorized so to   act, or of the person or one of the  persons,  or  the  members  of  the   partnership making the same, to the effect that the statements contained   therein  are  true. In the case of an association, within the meaning of   paragraph three of subsection (a) of section seventy-seven  hundred  one   of  the internal revenue code (including a limited liability company), a   publicly traded partnership treated as a corporation for purposes of the   internal revenue code pursuant to  section  seventy-seven  hundred  four   thereof  and  any  business  conducted  by a trustee or trustees wherein   interest or ownership is evidenced  by  certificates  or  other  written   instruments,  such  certification  shall  be  made  by  any  person duly   authorized so to act on behalf  of  such  association,  publicly  traded   partnership,  limited  liability  company  or business. The fact that an   individual's name is signed on a  certification  attached  to  a  report   shall  be  prima  facie  evidence  that such individual is authorized to   certify the report on behalf of the taxpayer. Such reports shall contain   any other data, information or matter which the commissioner may require   to be included therein, and it may prescribe  the  form  in  which  such   reports  shall  be made.  When so prescribed such forms shall be used in   making the report. The commissioner may require at any time a further or   supplemental report under this article, which shall contain  information   and  data  upon  such  matters as the commissioner may specify.  Reports   shall be preserved for five years, and thereafter until the commissioner   orders them to be destroyed.
NY Tax L § 197 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 197 - Payment of Tax and Penalties.

§  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 balance thereof, shall be  payable  to the tax commission in full at the time the taxpayer's report is required to be filed, and  (b)  such  taxes  and  fees,  or  the  balance thereof, imposed on any taxpayer which ceased to exercise its franchise or to be subject to  any of the taxes or fees imposed by this article shall be payable to the tax commission  at the time the report is required to be filed, provided any such tax or fee of a domestic corporation which continues to possess its franchise shall be  subject  to  adjustment  as  the  circumstances  may require;  all  other taxes and fees of any such taxpayer, which pursuant to the foregoing provisions of this section would otherwise  be  payable subsequent  to  the  time  such  report  is  required to be filed, shall nevertheless be payable at such time.   2. Where an application for consent to  dissolution,  as  provided  by section one thousand four of the business corporation law, is filed with the  commissioner  of  taxation and finance, such consent shall be given only if the commissioner of taxation and  finance  ascertains  that  all fees  and  taxes  imposed  under this chapter or any related statute, as defined in  section  eighteen  hundred  of  this  chapter,  as  well  as penalties  and  interest  charges  related  thereto, accrued against the corporation have been paid, and where such application  for  consent  to dissolution is filed with such commissioner prior to the commencement of any  tax  year or period, by a corporation subject to tax under articles nine or nine-a of this chapter, such corporation shall not be liable for any tax imposed by said articles  for  such  following  year  or  period (except  as may be otherwise provided in section one hundred ninety-one, subdivision nine of section one hundred eighty-two, subdivision nine  of section  one  hundred  eighty-two-a,  subdivision  nine  of  section one hundred eighty-two-b and subdivision three of section two  hundred  nine of  this chapter), provided that the certificate of dissolution for such corporation is duly filed in the office of the secretary of state within ninety days after the commencement of such tax year or period  and  such corporation does not conduct business in such tax year or period.   3.  Notwithstanding  any  other  provision  of  this  article, the tax commission may grant a reasonable extension of time for payment  of  any tax  or  fee  imposed  by this article under such conditions as it deems just and proper.
NY Tax L § 197-C (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 197-C - Applicability of Section One Hundred Eighty-Two-A.

§   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  of estimated tax of a taxpayer with a taxable year which   is the calendar year nineteen hundred eighty-one, shall be filed  on  or   before September fifteen of such year and the estimated tax with respect   to  which such declaration is required to be filed, shall be paid in two   equal installments as  follows:  on  September  fifteenth  and  December   fifteenth  of such year. The provisions of this section shall apply to a   taxpayer subject  to  the  tax  imposed  by  such  section  one  hundred   eighty-two-a  with  a  taxabl  period  of  twelve  months,  other than a   calendar year, which period commences in nineteen hundred eighty-one  by   the substitution of the months of such fiscal year for the corresponding   months  specified  in  this provision for a taxpayer with a taxable year   which is the calendar year nineteen hundred eighty-one. If  the  taxable   period   for   which  the  tax  imposed  by  such  section  one  hundred   eighty-two-a is other than twelve months,  every  taxpayer  required  to   make  a  declaration  of  estimated  tax  and  payments of estimated tax   pursuant to the provisions of this section shall make  such  declaration   and such payments in accordance with regulations of the tax commission.
NY Tax L § 197-D (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 197-D - .

§  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 of estimated tax required under   this article as if this article had been  specifically  incorporated  in   and referred to in such provisions.
NY Tax L § 204 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 204 - Reports to Be Made by the Secretary of State.

§  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 incorporation are filed, or of  the  foreign  stock  corporations  or   corporations  formed  for  profit to whom a certificate of authority has   been issued to do business in this state.2. Contents of report.   Such report  shall  state  the  name  of  the   corporation, its place of business, the amount of its capital stock, its   purposes  or objects, its duration, the names and places of residence of   its directors, and, if a foreign  corporation,  its  place  of  business   within  the  state and the name and address of its designee. In the case   of a domestic business corporation, such report  shall  also  state  the   accounting  period  which  the  corporation  intends to establish as its   first calendar or  fiscal  year  for  reporting  the  franchise  tax  on   business  corporations imposed by article nine-A of this chapter, and in   the case of a  foreign business corporation, the accounting period which   it uses or will use to compute its federal income tax.3. Notice.  The secretary of state shall also cause to be  transmitted   to the commissioner notice of all dissolutions, mergers, consolidations,   take-overs,  increases  and decreases of capital stock, changes of names   and re-organization  of  domestic  stock  corporations  or  corporations   formed  for profit, and dissolutions, withdrawals and revocations of and   changes of designees of foreign corporations, filed or recorded  in  his   or her office.4.  Additional reports. The secretary of state shall make like reports   to the commissioner whenever required by him or her relating to any such   corporations whose certificates have been filed or to  whom  certificate   of  authority  has  been  issued  prior  to  the time this article takes   effect, and during any period of time specified by the  commissioner  in   his or her request for such report.5.  Definitions.  For purposes of this section, the term "corporation"   shall be deemed to include a limited liability  company  and  a  limited   liability   partnership   registered   under   article  eight-B  of  the   partnership law, and the term "certificates of incorporation"  shall  be   deemed  to  include  articles  of  organization  of  a limited liability   company  and,  with  respect  to  a  limited  liability  partnership,  a   registration  described  in section 121-1500 of the partnership law or a   notice described in section 121-1502 of such law.
NY Tax L § 206 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 206 - Deposit and Disposition of Revenue.

§  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   revenues so collected or received shall be  deposited  and  disposed  of   pursuant  to the provisions of section one hundred seventy-one-a of this   chapter.
NY Tax L § 207 (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 207 - Limitation of Time.

§  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 proceeding or action  taken  to  levy,  appraise,   assess,  determine  or  enforce  the  collection  of  any tax or penalty   prescribed by this article, and  this  section  shall  be  construed  as   having  been  in  effect as of the date of the original enactment of the   corporation tax law, provided, however, that as to real  estate  in  the   hands  of persons who are owners thereof who would be purchasers in good   faith but for such tax or penalty and as to the lien on real  estate  of   mortgages held by persons who would be holders thereof in good faith but   for  such tax or penalty, all such taxes and penalties shall cease to be   a lien on such real estate as against such purchasers or  holders  after   the  expiration  of  ten  years  from the date such taxes became due and   payable.  The limitations herein provided for shall  not  apply  to  any   transfer  from  a  corporation to a person or corporation with intent to   avoid payment of any taxes, or where with like intent  the  transfer  is   made  to  a  grantee  corporation, or any subsequent grantee corporation   controlled by such grantor or which has any community of  interest  with   it,  either  through stock ownership or otherwise.  Nothing herein shall   affect any action or proceeding now  actually  pending  to  enforce  the   collection of such tax or penalty from such real estate.
NY Tax L § 207-A (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 207-A - Exemption of Corporations Owned by a Municipality.

§  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 capital stock   of which is owned by a municipal corporation of this state.
NY Tax L § 207-B (2021)
2021 New York Laws TAX - Tax Article 9 - Corporation Tax 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 December thirty-first, nineteen hundred sixty-four--  (1)  the provisions of article twenty-seven shall apply  with  respect to the administration of and procedure with respect to the taxes imposed under this article;  (2)    any  provisions  of this article which are inconsistent with or contrary to the provisions of article twenty-seven shall not apply.
NY Tax L § 209-C (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-C - Gift for Fish and Wildlife Management.

§  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   the conservation fund for fish and wildlife  management  purposes.  Such   contribution  shall  be  in any whole dollar amount and shall not reduce   the amount of state tax owed by such taxpayer. The tax commission  shall   include space on the corporate income tax return to enable a taxpayer to   make  such contribution. Notwithstanding any other provision of law, all   revenues collected pursuant to this section shall  be  credited  to  the   conservation fund and used only for those purposes enumerated in section   eighty-three of the state finance law.
NY Tax L § 209-D (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-D - Gift for Breast Cancer Research and Education.

§ 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   the  support  of  the  breast  cancer  research and education fund. Such   contribution shall be in any whole dollar amount and  shall  not  reduce   the  amount  of  the  state  tax owed by such taxpayer. The commissioner   shall include space on the corporate  income  tax  return  to  enable  a   taxpayer  to make such contribution. Notwithstanding any other provision   of law, all  revenues  collected  pursuant  to  this  section  shall  be   credited  to  the breast cancer research and education fund and shall be   used only for those purposes enumerated in  section  ninety-seven-yy  of   the state finance law.
NY Tax L § 209-E (2021)
2021 New York Laws TAX - Tax Article 9-A - Franchise Tax on Business Corporations 209-E - Gift for Prostate and Testicular Cancer Research and Education.

§  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 the support of the New York State prostate and  testicular   cancer  research  and  education fund. Such contribution shall be in any   whole dollar amount and shall not reduce the amount  of  the  state  tax   owed  by  such  taxpayer.  The  commissioner  shall include space on the   corporate  income  tax  return  to  enable  a  taxpayer  to  make   such   contribution.   Notwithstanding any other provision of law, all revenues   collected pursuant to this section shall be credited  to  the  New  York   State  prostate  and  testicular  cancer research and education fund and   shall  be  used  only  for  those   purposes   enumerated   in   section   ninety-five-e of the state finance law.