reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 23 - Environmental Remediation Insurance Credit.

§  23.  Environmental  remediation insurance credit.  (a) Allowance of
credit. General. A taxpayer subject to tax under article  nine,  nine-A,
twenty-two  or  thirty-three  of  this chapter shall be allowed a credit
against such tax, pursuant to the provisions referenced  in  subdivision
(e)  of  this  section.  The amount of such credit shall be equal to the
lesser of thirty thousand dollars or fifty percent of the premiums  paid
on  or  after the date of the brownfield site cleanup agreement executed
by  the  taxpayer  and  the  department  of  environmental  conservation
pursuant to section 27-1409 of the environmental conservation law by the
taxpayer  for environmental remediation insurance issued with respect to
a qualified site.
(b) Definitions. As used in this section, the  following  terms  shall
have the following meanings:
(1) Qualified site. A "qualified site" is a site with respect to which
a  certificate  of  completion  has  been  issued to the taxpayer by the
commissioner of environmental conservation pursuant to  section  27-1419
of  the environmental conservation law to an "applicant" as that term is
defined in subdivision one  of  section  27-1405  of  the  environmental
conservation law.
(2) Certificate of completion. A "certificate of completion" issued by
the  commissioner  of  environmental  conservation  pursuant  to section
27-1419 of the environmental conservation law.
(3)  Environmental  remediation  insurance.  The  term  "environmental
remediation  insurance"  shall  mean that type of insurance described in
section three thousand four hundred forty-seven of the insurance law.
(c) The credit provided for in subdivision one of this  section  shall
be  allowed  for the taxable year in which the certificate of completion
is issued to the taxpayer. Such credit shall be allowed only  once  with
respect to a particular certificate of completion.
(d)  If  the  certificate  of  completion  issued to the taxpayer with
respect to a  qualified  site  is  revoked  by  a  determination  issued
pursuant  to  section 27-1419 of the environmental conservation law, the
amount of credit allowed by this section shall  be  added  back  in  the
taxable  year in which such determination is final and no longer subject
to judicial review.
(e) Cross-references. For application of the credit  provided  for  in
this section, see the following provisions of this chapter:
(1) Article 9: Section 187-i
(2) Article 9-A: Section 210-B, subdivision 19
(3) Article 22: Section 606, subsections (i) and (ff)
(4) Article 33: Section 1511, subdivision (w).
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 27 - Suspension of Tax-Exempt Status of Terrorist Organizations.

§  27.  Suspension of tax-exempt status of terrorist organizations. 1.
  An organization that is removed from the tax-exempt  organizations  list
  by  the  internal  revenue service pursuant to subsection (p) of section
  501 of title 26 of the United States Code shall not be exempt  from  any
  tax,  fee  or  other imposition administered by the commissioner, and it
  shall also not be an exempt  organization  with  respect  to  any  sale,
  transfer or assignment, beginning on the later of November eleventh, two
  thousand  three, or the date that the internal revenue service publishes
  revocation of the organization's tax-exempt status. In the case  of  any
  personal  income or corporate franchise tax imposed under or pursuant to
  the authority of this chapter, such revocation of  exempt  status  shall
  apply  with  respect  to  the  entire  taxable year in which the date of
  revocation occurs and to subsequent taxable years.
2. An organization whose tax-exempt status has been  revoked  pursuant
  to  subdivision one of this section and whose tax-exempt status is later
  restored by the internal revenue service shall be required to  submit  a
  new  application  or applications and be approved before any such status
  shall be restored with respect to any such tax, fee or other  imposition
  administered by the commissioner.
3.  An  organization  whose tax-exempt status is suspended pursuant to
  subdivision one of this section shall  have  the  right  to  appeal  the
  determination  using  the  procedure prescribed by article forty of this
  chapter or otherwise prescribed pursuant to this chapter, provided  that
  the  organization  cannot challenge the merits of the determination made
  by the internal revenue service.
4. If an organization makes a sale of property or services on or after
  the date its exempt status has been revoked  under  subdivision  one  of
  this  section, such sale shall be taxable; and the organization shall be
  required to collect, pay or pay over any tax due on any such sale on  or
  after  such  date. If such organization fails to collect tax on any such
  sale, the purchaser shall owe any tax due and shall pay it  directly  to
  the  commissioner  in accordance with applicable law; provided, however,
  that, if such purchaser does not have knowledge that such organization's
  exempt status has been revoked, then such purchaser shall not be  liable
  for  any penalty or interest for failing to file a return or to pay such
  tax if such purchaser files such a return and pays such tax  due  within
  thirty  days of the date that such purchaser learns that the tax is owed
  on such purchase.
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 28*2 - Biofuel Production Credit.

* §  28. Biofuel production credit. (a) General. A taxpayer subject to
tax under article nine, nine-A or twenty-two of this  chapter  shall  be
allowed  a credit against such tax pursuant to the provisions referenced
in subdivision (d) of this section. The credit (or  pro  rata  share  of
earned  credit  in the case of a partnership) for each gallon of biofuel
produced at a biofuel plant on or after January first, two thousand  six
shall  equal  fifteen cents per gallon after the production of the first
forty thousand gallons per year presented to market.  The  credit  under
this  section  shall  be  capped at two and one-half million dollars per
taxpayer per taxable year for  up  to  no  more  than  four  consecutive
taxable  years  per  biofuel  plant.  If  the taxpayer is a partner in a
partnership or shareholder of a New York S  corporation,  then  the  cap
imposed  by the preceding sentence shall be applied at the entity level,
so that the aggregate credit allowed to all the partners or shareholders
of each such entity in the taxable year does not exceed two and one-half
million dollars. The tax credit allowed pursuant to this  section  shall
apply  to  taxable  years  beginning  before January first, two thousand
twenty.
(b) Definitions. For the purpose of this section, the following  terms
shall have the following meanings:
(1)  "Biofuel"  means a fuel which includes biodiesel and ethanol. The
term "biodiesel" shall mean a fuel comprised exclusively  of  mono-alkyl
esters  of  long chain fatty acids derived from vegetable oils or animal
fats, designated  B100,  which  meets  the  specifications  of  American
Society  of  Testing  and  Materials  designation  D  6751-02.  The term
"ethanol" shall mean ethyl alcohol manufactured in the United States and
its territories and sold (i) for fuel use and which  has  been  rendered
unfit  for  beverage use in a manner and which is produced at a facility
approved by the federal bureau of alcohol, tobacco and firearms for  the
production  of  ethanol  for  fuel, or (ii) as denatured ethanol used by
blenders and refiners which has been rendered unfit  for  beverage  use.
The  term  "biofuel" may also include any other standard approved by the
New York state energy and research development authority.
(2) "Biofuel plant" means a commercial facility located  in  New  York
state at which one or more biofuels are produced.
(c) Reporting requirements. A taxpayer wishing to claim a credit under
this section shall annually certify to the commissioner (i) that biofuel
produced  at the eligible biofuel plant meets all existing standards for
biofuel and (ii) the amount of biofuel produced at the eligible  biofuel
plant during a taxable year.
(d)  Cross-references.  For  application of the credit provided for in
this section, see the following provisions of this chapter:
(1) Article 9: Section 187-c.
(2) Article 9-A: Section 210-B, subdivision 24.
(3) Article 22: Section 606, subsections (i) and (jj).
* NB There are 2 § 28's
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 30 - Bad Check or Failed Electronic Funds Withdrawal Fee.

§  30.  Bad  check  or  failed electronic funds withdrawal fee. If, in
  payment of any amount due under a tax, fee, special assessment or  other
  imposition administered by the commissioner, a person tenders a check or
  money  order to the department, or the department, with the consent of a
  person, originates an electronic funds withdrawal against the designated
  bank account, and the check, money order or electronic funds withdrawal,
  as applicable, is returned without payment, the person must pay a fee to
  the commissioner of fifty dollars; provided, however, that in  the  case
  of  an  electronic  funds  withdrawal,  the  fee will not be paid if the
  reason for return of  the  payment  is  attributable  to  error  of  the
  department  or its originating depository financial institution. The fee
  must be paid upon notice and demand, and will be assessed, collected and
  paid in the same manner as the tax, fee,  special  assessment  or  other
  imposition  to  which  the  payment  relates.  All fees collected by the
  commissioner pursuant to this subdivision must be deposited monthly,  to
  the  credit  of  the  general  fund  of the state. The commissioner will
  maintain a system of accounts showing the amount of money collected from
  the fee imposed by this section.
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 34 - Tax Return Preparers and Software Companies Not to Charge Separately for New York E-File Services.

* §  34.  Tax  return  preparers  and software companies not to charge
separately for New York  e-file  services.  (a)  For  purposes  of  this
section, the following terms have the specified meanings:
(1)   "Authorized  tax  document"  means  a  tax  document  which  the
commissioner has authorized to be filed electronically.
(2) "Electronic" means computer technology.
(3) "Software company" means a developer of tax software.
(4)  "Tax"  means  any  tax  or  other  matter  administered  by   the
commissioner pursuant to this chapter or any other provision of law.
(5)  "Tax  document"  means  a  return,  report  or any other document
relating to a tax or other matter administered by the commissioner.
(6)  "Tax  return  preparer"  means  any  person  who   prepares   for
compensation,  or  who employs or engages one or more persons to prepare
for compensation, any authorized tax  document.  For  purposes  of  this
section, the term "tax return preparer" also includes a payroll service.
(7)  "Tax  software"  means any computer software program intended for
tax return preparation purposes. For purposes of this section, the  term
"tax  software"  includes,  but  is  not  limited  to,  an off-the-shelf
software program loaded onto  a  tax  return  preparer's  or  taxpayer's
computer, or an online tax preparation application.
(b)  It  shall  be  unlawful  for  a tax return preparer or a software
company to charge a separate fee for the electronic filing of authorized
tax documents. It shall also be unlawful for a software company to offer
a version of its tax software  that  charges  a  separate  fee  for  the
electronic  filing  of  authorized  tax documents and one version of the
same tax software that does not.
(c) Any tax return preparer or software company violating this section
will be liable for a civil penalty of five hundred dollars for the first
violation and one thousand dollars for each  succeeding  violation.  The
civil   penalties   imposed  by  this  section  shall  be  paid  to  the
commissioner upon notice and demand, and will be assessed, collected and
paid in the same manner as taxes  under  article  twenty-seven  of  this
chapter.
* NB There are 2 § 34's
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 34*2 - Temporary Deferral Payout Credits.

* §  34.    Temporary  deferral  payout  credits.  1.  The  amounts of
nonrefundable credits that are deferred pursuant to section thirty-three
of this article in taxable years beginning on or  after  January  first,
two  thousand  ten and before January first, two thousand thirteen shall
be  accumulated  and  constitute  the  taxpayer's   temporary   deferral
nonrefundable payout credit. The taxpayer may first claim this credit in
the  taxable  year  beginning  on  or  after January first, two thousand
thirteen and before January first, two thousand fourteen.  The  taxpayer
shall  be allowed to claim this credit until the accumulated amounts are
exhausted. The credit shall be allowed against  the  taxpayer's  tax  as
provided  in  the  provisions referenced in paragraph (a) of subdivision
three of this section.
2. The amounts of refundable credits that  are  deferred  pursuant  to
section  thirty-three  of  this article in taxable years beginning on or
after January first, two thousand ten  and  before  January  first,  two
thousand  thirteen  shall  be  accumulated and constitute the taxpayer's
temporary  deferral  refundable  payout  credit.  In  the  taxable  year
beginning  on  or  after January first, two thousand thirteen and before
January first, two thousand fourteen, the taxpayer shall be  allowed  to
claim  a credit equal to fifty percent of the amount accumulated. In the
taxable year beginning on or after January first, two thousand  fourteen
and  before  January  first, two thousand fifteen, the taxpayer shall be
allowed to claim a credit equal to seventy-five percent of  the  balance
of  the  amount  accumulated.  In the taxable year beginning on or after
January first, two  thousand  fifteen  and  before  January  first,  two
thousand  sixteen, the taxpayer shall be allowed to claim a credit equal
to the remaining balance of the amount accumulated. The credit shall  be
allowed  against  the  taxpayer's  tax  as  provided  in  the provisions
referenced in paragraph (b) of subdivision three of this section.
3. (a) For application of the temporary deferral nonrefundable  payout
credit, see the following provisions of this chapter:
(1) Article 9: section 187-o
(2) Article 9-A: section 210-B(33)
(3) Article 22: section 606(qq)
(4) Article 33: section 1511(y)
(b)  For  application  of  the  temporary  deferral  refundable payout
credit, see the following provisions of this chapter:
(1) Article 9: section 187-p
(2) Article 9-A: section 210-B(34)
(3) Article 22: section 606(rr)
(4) Article 33: section 1511(z)
* NB There are 2 § 34's
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 35 - Use of Electronic Means of Communication.

* §  35. Use of electronic means of communication. Notwithstanding any
  other provision of New York state law, where the department has obtained
  authorization of an online services account holder, in such form as  may
  be  prescribed  by  the  commissioner, the department may use electronic
  means of communication to furnish any document it is  required  to  mail
  per  law  or  regulation.  If  the department furnishes such document in
  accordance with this section, department  records  of  such  transaction
  shall  constitute  appropriate  and sufficient proof of delivery thereof
  and be admissible in any action or proceeding.
* NB There are 2 § 35's
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 37 - Alcoholic Beverage Production Credit.

§  37.  Alcoholic  beverage production credit. (a) General. A taxpayer
subject to tax under article nine-A or twenty-two of this chapter,  that
is  registered  as a distributor under article eighteen of this chapter,
and that produces sixty million or  fewer  gallons  of  beer  or  cider,
twenty  million  or  fewer gallons of wine, or eight hundred thousand or
fewer gallons of liquor in this state in  the  taxable  year,  shall  be
allowed  a  credit  against  such  taxes  in  the  amount  specified  in
subdivision  (b)  of  this  section  and  pursuant  to  the   provisions
referenced  in  subdivision (c) of this section. Provided, however, that
no credit shall be allowed for any beer, cider, wine or liquor  produced
in  excess  of  fifteen  million  five  hundred  thousand gallons in the
taxable year.  If  the  taxpayer  is  a  partner  in  a  partnership  or
shareholder  of  a  New  York S corporation, then the cap imposed by the
preceding sentence shall be applied at the entity  level,  so  that  the
aggregate  credit  allowed  to  all the partners or shareholders of each
such entity in the taxable year does not exceed that cap.
(b) The amount of the credit per taxpayer per  taxable  year  (or  pro
rata  share  of  earned  credit  in  the case of a partnership) for each
gallon of beer, cider, wine or liquor produced in this  state  shall  be
determined as follows:
(1) for the first five hundred thousand gallons of:
i.  beer  produced in this state in the taxable year, the credit shall
equal fourteen cents per gallon;
ii.  cider,  artificially  carbonated  sparkling  cider,  and  natural
sparkling cider, containing more than three and two-tenths per centum of
alcohol by volume produced in this state in the taxable year, the credit
shall equal fourteen cents per gallon;
iii.  still  wine, artificially carbonated sparkling wine, and natural
sparkling wine produced in this state in the taxable  year,  the  credit
shall equal thirty cents per gallon;
iv. liquors containing not more than twenty-four per centum of alcohol
by  volume, but more than two per centum of alcohol per volume, produced
in this state in the taxable year, the credit shall  equal  two  dollars
and fifty-four cents per gallon;
v.  liquors containing more than zero per centum of alcohol by volume,
but not more than two per centum of alcohol by volume, produced in  this
state in the taxable year, the credit shall equal zero;
vi.  all other liquors produced in this state in the taxable year, the
credit shall equal six dollars and forty-four cents per gallon; and
(2) for each gallon of beer, cider, wine or liquor  produced  in  this
state  in  the  taxable year in excess of five hundred thousand gallons,
the credit shall equal four and one-half cents per gallon.
(c) Cross-references. For application of the credit  provided  for  in
this section, see the following provisions of this chapter:
(1) Article 9-A: Section 210-B, subdivision 39.
(2) Article 22: Section 606, subsections (i) and (uu).
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 39-A - Penalties for Fraud in the Start-Up Ny Program.

§  39-a.  Penalties  for  fraud  in  the  START-UP  NY program. If the
commissioner of economic development on his or her own initiative or  on
the recommendation of a sponsoring campus, university or college finally
determines  that  any  such  business  participating  in the START-UP NY
program authorized under article twenty-one of the economic  development
law  has acted fraudulently in connection with its participation in such
program, such business:
(a) shall be immediately terminated from such program;
(b) shall be subject to applicable criminal penalties,  including  but
not  limited  to  the  felony  crime  of offering a false instrument for
filing in the first degree pursuant to section 175.35 of the penal  law;
and
(c)  shall be required in that year to add back to tax the total value
of the tax benefits described in section  thirty-nine  of  this  article
that  such business has received and that the employees of such business
have received up to the date of such finding. The amount required to  be
added  back  shall  be  reported  on such business's corporate franchise
report if such business is taxed as a corporation or  on  the  corporate
franchise  tax  reports  or personal income tax returns of the owners of
such business if such  business  is  taxed  as  a  sole  proprietorship,
partnership or New York S corporation.
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 41 - Limitation on Tax Credit Eligibility.

§  41.  Limitations on tax credit eligibility. Any taxpayer who stands
  convicted, or who is a shareholder of an S corporation or partner  in  a
  partnership  which  is  convicted,  of an offense defined in article two
  hundred or four hundred ninety-six or section 195.20 of  the  penal  law
  shall  not  be  eligible  for any tax credit allowed under article nine,
  nine-A, thirty-two or thirty-three of this chapter or any  business  tax
  credit allowed under article twenty-two of this chapter. For purposes of
  this  section, a business tax credit allowed under article twenty-two of
  this chapter  is  a  tax  credit  allowed  to  taxpayers  under  article
  twenty-two  which  is  substantially  similar to a tax credit allowed to
  taxpayers under article nine-A of this chapter. In the event a person or
  firm, partnership or corporation is convicted of an offense  defined  in
  article  two hundred or four hundred ninety-six or section 195.00 of the
  penal law, the office responsible for  prosecuting  such  offense  shall
  send  notice  of  such  conviction, together with the names of any firm,
  partnership or corporation of which the person is known to be a  member,
  partner, officer or director, to the commissioner.
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 43*2 - Single Member Limited Liability Companies and Eligibility for Tax Credits.

* §  43. Single member limited liability companies and eligibility for
  tax credits. A limited liability company that has a single member and is
  disregarded as an entity separate from its owner for federal income  tax
  purposes  (without  reference  to  any  special  rules  related  to  the
  imposition of certain  federal  taxes,  including  but  not  limited  to
  certain  employment  and excise taxes) shall be disregarded as an entity
  separate from its owner for purposes of determining whether or  not  the
  taxpayer  that  is  the  single member of such limited liability company
  satisfies the requirements to be eligible for  any  tax  credit  allowed
  under  article  nine, nine-A, twenty-two or thirty-three of this chapter
  or allowed under article thirty-two of this chapter prior to the  repeal
  of  such  article.  Such  requirements, including but not limited to any
  necessary certification, employment or  investment  thresholds,  payment
  obligations,  and  any  time period for eligibility, shall be imposed on
  the taxpayer and the determination of whether or not  such  requirements
  have  been  satisfied and the computation of the credit shall be made by
  deeming such taxpayer and such limited liability company to be a  single
  entity.  If  the  taxpayer is the single member of more than one limited
  liability company that is disregarded as an  entity  separate  from  its
  owner,  the  determination  of  whether  or  not  the requirements to be
  eligible  for  any  tax  credit  allowed  under  article  nine,  nine-A,
  twenty-two  or  thirty-three  of  this  chapter or allowed under article
  thirty-two of this chapter prior to the repeal of such article have been
  satisfied and the computation of the credit shall  be  made  by  deeming
  such  taxpayer  and  such  limited  liability  companies  to be a single
  entity.
* NB There are 2 § 43's
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 44 - Employer-Provided Child Care Credit.

§  44.  Employer-provided  child  care credit. (a) General. A taxpayer
subject to tax under article nine-A, twenty-two, or thirty-three of this
chapter shall be allowed a credit against such tax in an amount equal to
two hundred percent of the portion of the credit that is allowed to  the
taxpayer  under  section  45F  of  the  internal  revenue  code  that is
attributable to (i) qualified child care expenditures paid  or  incurred
with  respect  to  a  qualified  child care facility with a situs in the
state,  and  to  (ii)  qualified  child  care  resource   and   referral
expenditures  paid  or incurred with respect to the taxpayer's employees
working in the state. The credit allowable under  this  subdivision  for
any  taxable year shall not exceed five hundred thousand dollars. If the
entity operating the qualified child care facility is a partnership or a
New York S corporation, then such cap shall be  applied  at  the  entity
level,   so  the  aggregate  credit  allowed  to  all  the  partners  or
shareholders of such entity in a  taxable  year  does  not  exceed  five
hundred thousand dollars.
(b)  Credit  recapture. If there is a cessation of operation or change
in ownership, as defined by section 45F of  the  internal  revenue  code
relating  to  a qualified child care facility with a situs in the state,
the taxpayer shall add back the applicable recapture percentage  of  the
credit  allowed  under  this  section  in  accordance with the recapture
provisions of  section  45F  of  the  internal  revenue  code,  but  the
recapture  amount  shall  be  limited  to  the credit allowed under this
section.
(c) Reporting requirements. A taxpayer that has claimed a credit under
this  section  shall  notify  the  commissioner  of  any  cessation   of
operation,  change  in  ownership,  or  agreement  to  assume  recapture
liability as such terms are defined  by  section  45F  of  the  internal
revenue code, in the form and manner prescribed by the commissioner.
(d)  Definitions.  The  terms  "qualified  child  care  expenditures",
"qualified child care facility",  "qualified  child  care  resource  and
referral  expenditure", "cessation of operation", "change of ownership",
and "applicable recapture percentage" shall have the same meanings as in
section 45F of the internal revenue code.
(e) Cross-references. For application of the credit  provided  for  in
this section, see the following provisions of this chapter:
(1) article 9-A: section 210-B, subdivision 53;
(2) article 22: section 606(i), subsections (i) and (jjj);
(3) article 33: section 1511, subdivision (dd).
2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 49 - Newspaper and Broadcast Media Jobs Tax Credit.

* §  49.  Newspaper and broadcast media jobs tax credit. (a) Allowance
of credit. A taxpayer subject to tax under article nine-A or  twenty-two
of  this chapter shall be allowed a credit against such tax, pursuant to
the provisions referenced in subdivision (e) of this section. The amount
of the credit is equal to the  amount  determined  pursuant  to  article
twenty-seven  of  the  economic  development  law.  A taxpayer that is a
partner in a partnership, member  of  a  limited  liability  company  or
shareholder  in a subchapter S corporation shall be allowed its pro-rata
share of the credit  allowed  for  the  partnership,  limited  liability
company or subchapter S corporation. No cost or expense paid or incurred
that  is included as part of the calculation of this credit shall be the
basis of any other tax credit allowed under this chapter.
(b) Eligibility. To be eligible to claim the newspaper  and  broadcast
media  jobs tax credit the taxpayer shall have been issued a certificate
of tax credit by the department  of  economic  development  pursuant  to
article  twenty-seven of the economic development law, which certificate
shall set forth the amount of the credit that may  be  claimed  for  the
taxable  year.  The  taxpayer  shall be allowed to claim only the amount
listed on the certificate of tax credit for that taxable year.
(c) Tax return requirement. The taxpayer shall be required  to  attach
to  its tax return, in the form prescribed by the commissioner, proof of
receipt of its certificate of tax credit issued by the  commissioner  of
the department of economic development.
(d)  Credit  recapture.  If  a certificate of tax credit issued by the
department of economic development under  article  twenty-seven  of  the
economic  development  law  is revoked by such department, the amount of
credit described in this section and claimed by the  taxpayer  prior  to
that  revocation shall be added back to tax in the taxable year in which
any such revocation becomes final.
(e) Cross references. For application of the credit provided  in  this
section see the following provisions of this chapter:
(1) article 9-A: section 210-B, subdivision 60.
(2) article 22: section 606, subsection (ppp).
* NB There are two § 49's
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 171-G - Provision of Income Information.

§  171-g.  Provision of income information. (1) The commissioner shall
enter into a written agreement with the commissioner of  the  office  of
temporary  and  disability  assistance,  on  behalf  of  the  office  of
temporary  and  disability  assistance,  which  shall  set   forth   the
procedures  for  providing  information  limited  to  that  described in
paragraph (b) of subdivision two of this  section  obtained  or  derived
from  taxpayer  returns  for  the  purpose  of  reviewing support orders
enforced pursuant to title six-A of article three of the social services
law.
(2) Such agreement shall include:
(a) the procedure under which the office of temporary  and  disability
assistance  shall  notify  the  department  of  the  identity  of  those
individuals subject to  a  review  of  their  court  orders  of  support
pursuant  to  section  one  hundred eleven-h of the social services law,
including the requirement that such individuals be  identified  by  name
and  social security number, and shall specify when the department shall
be notified and the content of such notification;
(b) a description of the specific  information  the  department  shall
provide to the office of temporary and disability assistance with regard
to individuals identified pursuant to paragraph (a) of this subdivision,
which  shall  be  limited  to federal adjusted gross income and New York
adjusted gross income obtained or derived from the most  recently  filed
New  York state personal income tax return, the name, address and social
security number of the taxpayer and an indication of whether such income
tax return was filed jointly;
(c)  a  requirement  that  the  office  of  temporary  and  disability
assistance  maintain  a  record of all requests for tax information made
pursuant to this section;
(d) the procedure for reimbursement of the department by the office of
temporary and disability assistance for the full costs of  carrying  out
the procedures authorized by this section; and
(e)  such  other  matters  as the parties to such agreement shall deem
necessary to carry out the provisions of this section.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 171-J - Verification of Payroll Records.

§  171-j.    Verification of payroll records.  (1) The commissioner is
authorized to enter into an agreement with the state insurance  fund  or
other  insurance  carrier  writing  workers'  compensation  insurance to
verify payroll information forwarded to the department  solely  for  the
purpose   of   verifying,   by   each   employer   in  the  construction
classification, the number of employees, by location, total gross  wages
paid  to  such  employees per week, total hours worked by such employees
per quarter  and total annual gross wages subject to withholding paid to
such employees, as reported   pursuant  to  the  state's  combined  wage
reporting  and  withholding  tax system, but shall not include the name,
social security number or any other information which could be  used  to
identify  any employee.  For purposes of this section the term "employer
in the construction classification" shall have the meaning prescribed by
subdivision two of section eighty-nine of the workers' compensation  law
and paragraph one of subsection (e) of section twenty-three hundred four
of  the insurance law.  The department may charge a reasonable fee to be
determined by the commissioner, in payment to  the  department  for  the
expense incurred in verifying such information.  Such agreement shall be
limited solely to the verification of information enumerated herein.
(2)  Verification of information under subdivision one of this section
by the department shall be limited to agreement or disagreement with the
payroll information supplied pursuant to  such  subdivision  one  and  a
statement  of  whether  each  representation  contained therein has been
overstated or understated.
(3) Nothing contained in this section shall be deemed to  require  the
violation  of any confidentiality agreement entered into by the state or
any entity thereof under the provisions  of  section  six  thousand  one
hundred three, or any other provision, of the internal revenue code, nor
shall  this section be administered in any manner which will result in a
violation of any such confidentiality agreement.
(4) The commissioner shall promulgate such rules  and  regulations  as
may  be  necessary  and  appropriate  to  effect  the provisions of this
section.
(5) The provisions of the state freedom of information act  shall  not
apply  to  any verification prepared or provided pursuant to subdivision
two of this section and information provided pursuant to subdivision one
of this section.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 171-K - Electronic Signature.

§  171-k.  Electronic signature. If any return or report relating to a
  tax, fee  or  other  imposition  administered  by  the  commissioner  is
  authorized  by  the  commissioner  to be filed electronically, then such
  return or report shall be  signed  electronically  consistent  with  the
  provisions  of  article  three  of  the  state technology law; provided,
  however, that if the commissioner determines that electronic  signatures
  that   are   used  by  the  federal  internal  revenue  service  in  tax
  administration are not consistent with the provisions of  article  three
  of  the  state  technology  law, then the commissioner, after conferring
  with the office of information technology services,  may  prescribe  the
  manner  and  form  of electronic signature on any such return or report.
  Such electronic signature shall conform, to the extent practicable, with
  electronic signatures that are used  by  the  federal  internal  revenue
  service.  The  use  of  such an electronic signature shall have the same
  validity and effect as the use of a signature affixed by hand.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 171-N - Certain Overpayments Credited Against Outstanding Tax Debts Owed to Other States.

§  171-n.  Certain overpayments credited against outstanding tax debts
owed to other states. (1) For the purposes of this section:
(a) "overpayment" means an amount requested for  refund  or  otherwise
determined  to  be  in  excess  of  that  owed,  with respect to any tax
administered by the commissioner and remaining after application, as may
be determined by the commissioner, to the satisfaction of debts owed  by
a taxpayer to this state or the federal government;
(b) "taxpayer" means any individual, corporation, partnership, limited
liability  partnership  or  company,  partner,  member, manager, estate,
trust, fiduciary or entity, who or which has made an overpayment of  any
tax administered by the commissioner;
(c)  "tax debt" means any past due, legally enforceable tax obligation
owed any other state administering that tax, which arises  from  (i)  an
enforceable  judgment  of  a court of competent jurisdiction which is no
longer subject to judicial review, or (ii) an enforceable  determination
of  an  administrative body which is no longer subject to administrative
or judicial review, or (iii) an assessment or  determination  (including
self-assessment  or  self-assessed determination) which has become final
or finally and irrevocably fixed and no longer subject to administrative
or judicial review; and
(d) "claimant state" means any state which requests application of  an
overpayment to a tax debt.
(2)  The  commissioner may, in his or her discretion, agree to pay the
whole or part of an overpayment of tax administered by the  commissioner
to a claimant state owed a tax debt by a taxpayer, provided the claimant
state   grants  substantially  similar  privileges  to  this  state.  An
agreement with a claimant state must provide  for  thirty  days  advance
written  notice to, and an opportunity for, taxpayers to present written
or oral evidence about application of their overpayments to tax debts. A
proceeding may be commenced by a taxpayer within  four  months  after  a
copy of a decision adverse to the taxpayer is mailed to the taxpayer for
judicial  review  of  the  decision  in  the  manner provided by article
seventy-eight of the civil practice law and rules. Article forty of this
chapter shall not apply to any  hearing  or  proceeding  on  whether  an
overpayment  may  be  applied  to  a  tax  debt  in accordance with this
section. The remedy provided by this section for review of hearings  and
proceedings  shall  be  the  exclusive  remedy  available  to judicially
determine whether an overpayment  may  be  applied  to  a  tax  debt  in
accordance  with this section. The amount of a tax debt remaining due as
certified by a claimant state shall  be  prima  facie  evidence  of  the
correct amount of a tax debt.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 171-P - Costs or Fees Imposed by the United States or Other States for Crediting Tax Overpayments Against Outstanding Tax Debts Owed to the State of New York.

§  171-p.  Costs  or fees imposed by the United States or other states
for crediting tax overpayments against outstanding tax debts owed to the
state of New York. (1) For purposes of this section:
(a) "overpayment" means the amount requested for refund  or  otherwise
determined  to be in excess of that owed with respect to any tax imposed
under, or pursuant to the authority of, the internal revenue code or the
laws of any state;
(b) "taxpayer" means any individual, corporation, partnership, limited
liability partnership or  company,  partner,  member,  manager,  estate,
trust,  fiduciary or entity, who or which has made an overpayment of tax
as defined in paragraph (a) of this subdivision;
(c) "tax debt" means any past due, legally enforceable tax  obligation
administered by the commissioner.
(2)  The commissioner may implement procedures under which any cost or
fee imposed or charged by the United States or any state,  with  respect
to  payment  or  remittance of a taxpayer's overpayment to satisfy a tax
debt of the taxpayer, must  not  be  credited  by  the  commissioner  to
payment  or  satisfaction  of the tax debt, must be deemed to be part of
the taxpayer's tax debt, and must be eligible  for  offset  against  the
taxpayer's  overpayment to the extent permitted by law. The commissioner
may also implement procedures under which any cost  or  fee  imposed  or
charged  by  the  United  States or any other state, with respect to any
other payment or remittance of a  taxpayer's  overpayment  or  a  vendor
payment  to satisfy a debt of the taxpayer or the person who is owed the
vendor payment as authorized by section  one  hundred  seventy-one-t  of
this  article,  must not be credited by the state of New York to payment
or satisfaction of the debt, must be deemed to be part of the taxpayer's
or person's debt, and must be eligible for offset against the taxpayer's
overpayment or the person's vendor payment to the  extent  permitted  by
law.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 171-Z - Information Sharing With the Comptroller Regarding Unclaimed Funds.

§  171-z. Information sharing with the comptroller regarding unclaimed
  funds. 1. Notwithstanding any other law, the commissioner is  authorized
  to  release  to  the  comptroller  information regarding fixed and final
  unwarranted debts of taxpayers  for  purposes  of  collecting  unclaimed
  funds  from the comptroller to satisfy fixed and final unwarranted debts
  owed by taxpayers. For purposes of this section, the  term  "unwarranted
  debt"  shall  mean  past-due  tax  liabilities,  including  unpaid  tax,
  interest and penalty, that  the  commissioner  is  required  by  law  to
  collect  and  that have become fixed and final such that the taxpayer no
  longer has any right to administrative or judicial review and a  warrant
  has  not  been filed; and the term "taxpayer" shall mean any individual,
  corporation, partnership,  limited  liability  partnership  or  company,
  partner,  member, manager, sole proprietorship, estate, trust, fiduciary
  or entity, who or which has been identified as owing taxes to the state.
  This section shall not be deemed to abrogate or limit  in  any  way  the
  powers  and authority of the comptroller to set off debts owed the state
  from unclaimed funds, under the constitution of the state or  any  other
  law.
2.  The  comptroller shall keep all information he or she obtains from
  the commissioner confidential, and any employee, agent or representative
  of  the  comptroller  is  prohibited  from   disclosing   any   taxpayer
  information  received  under  this  section  to  anyone  other  than the
  commissioner or staff of the department or staff of  the  department  of
  audit and control for the purposes described in this section.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 171-AA - E-File Authorizations Collected by Tax Return Preparers.

§ 171-aa. E-file authorizations collected by tax return preparers. (a)
For  purposes  of  this  section, the following terms have the following
meanings:
(1) "E-file authorization" is a  record  collected  by  a  tax  return
preparer.
(2)  "Electronic  signature"  has  the  definition  set  forth  in the
electronic signatures and records act of the state technology law.
(3) "Electronic means" is use of computer technology.
(4)  "Tax"  means  any  tax  or  other  matter  administered  by   the
commissioner pursuant to this chapter or any other provision of law.
(5)  "Tax  document"  means  a  return,  report  or any other document
relating to a tax or other matter administered by the commissioner.
(6)  "Tax  return  preparer"  means  any  person  who   prepares   for
compensation,  or  who employs or engages one or more persons to prepare
for compensation, any tax document. For purposes of  this  section,  the
term "tax return preparer" also includes a payroll service.
(b)  If  a  tax document is authorized by the commissioner to be filed
electronically, then any associated e-file authorization  prescribed  by
the  commissioner  may be signed using an electronic signature compliant
with any instructions prescribed by the commissioner.
(c) An e-file authorization signed electronically in  the  manner  set
forth  in  subsection  (b) of this section shall have the same force and
effect as a handwritten signature and may be provided to a tax  preparer
by electronic means.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 172 - Official Seal.

§  172.  Official seal. The commissioner of taxation and finance shall
  have and use an official seal; and  the  records,  its  proceedings  and
  copies  of all papers and documents in his possession and custody may be
  authenticated in the usual form, under such seal and  the  signature  of
  the  commissioner,  deputy  commissioner  or the secretary, and shall be
  received in evidence in the same manner and with like  effect  as  deeds
  regularly acknowledged or proven.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 173 - Review by Commissioner.

§  173.  Review  by  commissioner.  The  commissioner  shall act as an
  individual in exercising the powers and performing the duties  conferred
  or  imposed  by  section  two  hundred  sixty  of  this  chapter  on the
  commissioner in relation to the apportionment of mortgage taxes unless a
  hearing is demanded.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 174 - Oaths, Acknowledgments, Subpoenas and Commissions to Take Testimony.

§  174.  Oaths,  acknowledgments,  subpoenas  and  commissions to take
  testimony. 1. The commissioner, his deputies, secretary  and  any  other
  officer  or  employee  of  the  department  of taxation and finance duly
  designated and  authorized  by  resolution  of  the  commissioner,  duly
  entered  upon  the  minutes,  shall have power: (i) to administer oaths,
  take affidavits and certify acknowledgments in relation to any matter or
  proceeding in the exercise of the powers or duties of  the  commissioner
  under this chapter and in relation to any written instrument required or
  permitted  to  be  filed  with the commissioner and (ii) to subpoena and
  require the  attendance  of  witnesses  and  the  production  of  books,
  accounts, records, memoranda, documents or other papers pertinent to the
  investigations  and  inquiries which he is authorized to conduct, and to
  examine them in relation to any matter which he has power to investigate
  and to issue commissions for the examination of witnesses who are out of
  the state or unable to attend before the commissioner  or  excused  from
  attendance.  A  subpoena issued under this section shall be regulated by
  the civil practice law and rules.
2. Any person who shall testify falsely in any material matter pending
  before the commissioner shall be guilty of and punishable for perjury.
3. Cross-reference: For criminal penalties, see  article  thirty-seven
  of this chapter.