reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 174-A - Duration of Warrant Liens on Real Property.

§  174-a. Duration of warrant liens on real property. 1. General rule.
  Notwithstanding any provision of law to the contrary, the provisions  of
  the civil practice law and rules relating to the duration of a lien of a
  docketed  judgment  in  and upon real property of a judgment debtor, and
  the extension of any such lien, shall apply  to  any  warrant  filed  on
  behalf of the commissioner against a taxpayer with the clerk of a county
  wherein  such taxpayer owns or has an interest in real property, whether
  such warrant is being enforced by a sheriff or an officer or employee of
  the department.
2. Applicability  and  definitions.  This  section  shall  apply  with
  respect  to  any tax which is administered by the commissioner and which
  is imposed by or authorized to be  imposed  pursuant  to  this  chapter,
  article   two-E  of  the  general  city  law,  section  27-0923  of  the
  environmental conservation law or the racing, pari-mutuel  wagering  and
  breeding  law.    Any reference to "tax" in this section shall be deemed
  also to refer to special assessments, fees, interest, additions to  tax,
  penalties   and   other   impositions  which  are  administered  by  the
  commissioner.
3. The term "taxpayer" shall have the same meaning given such term  in
  subdivision b of section three thousand two of this chapter.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 175 - Manner of Execution of Instruments by the Commissioner.

§  175.  Manner  of  execution  of  instruments  by  the commissioner.
  Notwithstanding  any  other  provision  of  law,  whenever   a   statute
  authorizes  or  requires the commissioner to execute an instrument, such
  instrument shall be  executed  by  having  the  name  or  title  of  the
  commissioner  appear  on  such  instrument  and, underneath such name or
  title, such instrument shall be signed  by  the  commissioner  or  by  a
  deputy  tax  commissioner  or by the secretary to such commissioner, and
  the seal of such commissioner shall be affixed or shall appear  on  such
  instrument  as  a  facsimile which is engraved, printed or reproduced in
  any other manner.  No  acknowledgment  of  the  execution  of  any  such
  instrument shall be necessary for the purpose of the recordation thereof
  or for any other purpose.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 176 - Transfer of the Powers and Duties of the Comptroller in Relation to the Assessment or Collection of Certain Taxes.

§  176.  Transfer  of  the  powers  and  duties  of the comptroller in
  relation to the assessment or collection of certain taxes. On and  after
  July  first,  nineteen hundred twenty-one, all the powers and duties now
  conferred or imposed upon the  state  comptroller  in  relation  to  the
  taxation of corporations under articles nine and nine-A of this chapter,
  in  relation to the taxation of transfers of property, under article ten
  of this chapter, in relation to the  taxation  of  transfers  of  stock,
  under  article  twelve of this chapter, and in relation to taxation upon
  and with respect to personal  income,  under  article  sixteen  of  this
  chapter  (as  such article was in effect on December thirtieth, nineteen
  hundred  sixty),  shall  be  transferred  to  and  thereafter  shall  be
  exercised and performed by the commissioner, except as powers and duties
  under  any such article are expressly conferred upon or continued in the
  state comptroller  by  acts  of  the  legislature  of  nineteen  hundred
  twenty-one, enacted subsequent to chapter ninety of the laws of nineteen
  hundred twenty-one.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 177 - Construction.

§  177. Construction. Wherever the terms "board of tax commissioners,"
  "state board of tax commissioners," "state tax commissioners" or  "state
  tax  commission," "state comptroller" or "comptroller" occur in any law,
  or wherever in any law reference is made to such board or  commissioners
  or  commission  or  officer,  such  term or reference shall be deemed to
  refer to the state tax department as established by this article, to the
  commissioner of taxation and finance as established by this  article  or
  to  the  tax  appeals  tribunal  as established by article forty of this
  chapter, so far as such law pertains to matters  which  are  within  the
  jurisdiction  of  such  tax  department,  such  commissioner or such tax
  appeals tribunal.
2023 New York Laws › TAX - Tax › Article 8 - Department of Taxation and Finance; Commissioner of Taxation and Finance › 179 - Definitions.

§  179.  Definitions. 1. For purposes of this article, Internet access
  service shall not constitute a telecommunication service, nor shall  the
  provision  of  Internet  access  service constitute the carrying on of a
  telephone, local telephone, telegraph, or transmission business.
2. The term "Internet access service" shall have the meaning  ascribed
  thereto  in  subdivision  (v)  of section eleven hundred fifteen of this
  chapter.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187 - Credit for Special Additional Mortgage Recording Tax.

§ 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 by
  sections one hundred eighty-six-a and one hundred eighty-six-e  of  this
  chapter.  The  amount  of  the credit shall be the amount of the special
  additional mortgage recording tax paid by the taxpayer pursuant  to  the
  provisions  of  subdivision  one-a of section two hundred fifty-three of
  this chapter on mortgages recorded on and after January first,  nineteen
  hundred  seventy-nine. Provided, however, that the amount of such credit
  allowable against the tax imposed by section one hundred eighty-four  of
  this  chapter  shall  be  the  excess  of  the  amount  of  such special
  additional mortgage recording tax paid over the  amount  of  any  credit
  allowed  by  this section against the tax imposed by section one hundred
  eighty-three of this chapter. Provided further, however, no credit shall
  be allowed with respect to  a  mortgage  of  real  property  principally
  improved  or  to be improved by one or more structures containing in the
  aggregate not more than six residential dwelling  units,  each  dwelling
  unit having its own separate cooking facilities, where the real property
  is  located  in  one or more of the counties comprising the metropolitan
  commuter transportation district and where the mortgage is  recorded  on
  or  after  May  first,  nineteen hundred eighty-seven. Provided further,
  however, no credit shall be allowed with respect to a mortgage  of  real
  property  principally  improved  or  to  be  improved  by  one  or  more
  structures containing in the aggregate not  more  than  six  residential
  dwelling  units,  each  dwelling  unit  having  its own separate cooking
  facilities, where the real property is located in the county of Erie and
  where the mortgage is recorded on or after May first,  nineteen  hundred
  eighty-seven.
2.  In  no event shall the credit herein provided for be allowed in an
  amount which will reduce the tax payable to  less  than  the  applicable
  minimum  tax fixed by section one hundred eighty-three or former section
  one hundred eighty-six. 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.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-C - Biofuel Production Credit.

§  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 sixty-two of the laws of two
  thousand six,  against  the  tax  imposed  by  this  article.  Provided,
  however,  that the amount of such credit allowed against the tax imposed
  by section one hundred eighty-four of this article shall be  the  excess
  of  the  amount  of such credit over the amount of any credit allowed by
  this section against the tax imposed by section one hundred eighty-three
  of this article. In no event shall the  credit  under  this  section  be
  allowed  in an amount which will reduce the tax payable to less than the
  applicable minimum tax fixed by section one hundred eighty-three of this
  article. If, however, the  amount  of  the  credit  allowed  under  this
  section  for any taxable year reduces the tax to such amount, the excess
  shall be treated as an overpayment of tax to be credited or refunded  in
  accordance with the provisions of section six hundred eighty-six of this
  chapter.  Provided, however, the provisions of subsection (c) of section
  one thousand eighty-eight of this chapter notwithstanding,  no  interest
  shall  be  paid thereon. The tax credit allowed pursuant to this section
  shall apply  to  taxable  years  beginning  before  January  first,  two
  thousand twenty.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-D - Green Building Credit.

§  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 imposed by sections one
  hundred eighty-three, one hundred eighty-four  and  former  section  one
  hundred  eighty-six  of this article. Provided, however, that the amount
  of such credit allowable against the tax imposed by section one  hundred
  eighty-four  of  this  article shall be the excess of the amount of such
  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. Carryovers. In no event shall the  credit  under  this  section  be
  allowed  in an amount which will reduce the tax payable to less than the
  applicable 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.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-E - Credit for Transportation Improvement Contributions.

§  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  imposed  by  sections  one  hundred  eighty-three,  one   hundred
  eighty-four  and  former section one hundred eighty-six of this article.
  Provided, however, that the amount of such credit allowable against  the
  tax  imposed by section one hundred eighty-four of this article shall be
  the excess of the amount of such 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 payable to
  less than the applicable  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
  thus deductible in such taxable year shall be treated as an  overpayment
  of  tax  to be credited or refunded in accordance with the provisions of
  section ten hundred eighty-six of this chapter. Provided,  however,  the
  provisions of subsection (c) of section ten hundred eighty-eight of this
  chapter notwithstanding, no interest shall be paid thereon.
3. Credit recapture. For provisions requiring recapture of credit, see
  subdivision (c) of section twenty of this chapter.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-F - Order of Credits.

§  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 can be carried over,
  and carryovers of such credits, shall be deducted next, and  among  such
  credits,  those whose carryover is of limited duration shall be deducted
  before those whose carryover is of unlimited duration. Credits allowable
  under this article which are refundable shall be deducted last.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-G - Brownfield Redevelopment Tax Credit.

§  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  imposed by
  sections one hundred eighty-three and one hundred  eighty-four  of  this
  article.  Provided,  however,  that  the amount of such credit allowable
  against the tax imposed by  section  one  hundred  eighty-four  of  this
  article shall be the excess of the amount of such 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  payable  to
  less  than  the  applicable  minimum  tax  fixed  by section one hundred
  eighty-three  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
  shall  be  treated as an overpayment of tax to be refunded in accordance
  with the provisions of section ten hundred eighty-six of  this  chapter.
  Provided,  however,  the  provisions  of  subsection  (c) of section ten
  hundred eighty-eight of this chapter notwithstanding, no interest  shall
  be paid thereon.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-H - Remediated Brownfield Credit for Real Property Taxes for Qualified Sites.

§  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, against the taxes imposed  by  sections  one
  hundred  eighty-three  and  one  hundred  eighty-four  of  this article.
  Provided, however, that the amount of such credit  allowed  against  the
  tax  imposed by section one hundred eighty-four of this article shall be
  the excess of the amount of such 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 payable 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 thus deductible in such taxable year shall be
  treated as  an  overpayment  of  tax  to  be  credited  or  refunded  in
  accordance with the provisions of section ten hundred eighty-six of this
  chapter.  Provided, however, the provisions of subsection (c) of section
  ten hundred eighty-eight of this chapter  notwithstanding,  no  interest
  shall be paid thereon.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-I - Environmental Remediation Insurance Credit.

§  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  imposed  by
  sections  one  hundred  eighty-three and one hundred eighty-four of this
  article. Provided, however, that the amount  of  such  credit  allowable
  against  the  tax  imposed  by  section  one hundred eighty-four of this
  article shall be the excess of the amount of such 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 payable to
  less than the applicable  minimum  tax  fixed  by  section  one  hundred
  eighty-three  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
  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, the provisions  of  subsection  (c)  of  section  one
  thousand eighty-eight of this chapter notwithstanding, no interest shall
  be paid thereon.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-N - Security Training Tax Credit.

* §  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 tax imposed by 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 payable to
  less than the applicable  minimum  tax  fixed  by  section  one  hundred
  eighty-three  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
  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, the provisions  of  subsection  (c)  of  section  one
  thousand eighty-eight of this chapter notwithstanding, no interest shall
  be paid thereon.
* NB There are 2 § 187-n's
2023 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.
2023 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.
2023 New York Laws › TAX - Tax › Article 9 - Corporation Tax › 187-R - Commercial Security Tax Credit.

§  187-r.  Commercial  security  tax credit. 1. Allowance of credit. A
  taxpayer shall be allowed a  credit,  to  be  computed  as  provided  in
  section  forty-nine  of  this  chapter,  against the tax imposed by this
  article.
2. Application of credit. In no event  shall  the  credit  under  this
  section be allowed in an amount that will reduce the tax payable to less
  than   the   applicable   minimum  tax  fixed  by  section  one  hundred
  eighty-three  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
  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,  the  provisions  of  subsection  (c) of section one
  thousand eighty-eight of this chapter notwithstanding, no interest shall
  be paid thereon.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-F - Gift for the World Trade Center Memorial Foundation.

§  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
  the  support  of  the  World Trade Center memorial foundation 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 World Trade Center memorial foundation fund and shall be
  used  only  for those purposes enumerated in section seventy-nine of the
  state finance law.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-G - Gift for Volunteer Firefighter and Volunteer Emergency Services Workers Recruitment and Retention.

§  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 to the support of the volunteer
  firefighter  and  volunteer  emergency  services workers recruitment and
  retention 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 volunteer firefighter and volunteer emergency
  services recruitment and retention fund and shall be used only for those
  purposes enumerated in section ninety-nine-q of the state finance law.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-H - Gift for Honor and Remembrance of Veterans.

§ 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 the veterans
  remembrance  and  cemetery  maintenance   and   operation   fund.   Such
  contribution  shall  be  in any whole dollar amount and shall not reduce
  the amount of 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
  veterans  remembrance  and  cemetery  maintenance and operation fund and
  used only for those purposes enumerated in section ninety-seven-mmmm  of
  the state finance law.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-I - Gift for Women's Cancers Education and Prevention.

§ 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  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  women's
  cancers  education  and prevention fund and shall be used only for those
  purposes enumerated in section ninety-seven-llll of  the  state  finance
  law.
2023 New York Laws › TAX - Tax › Article 9-A - Franchise Tax on Business Corporations › 209-J - Gift for New York State Veterans' Homes.

§  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 the
  veterans' home assistance fund. Such contribution shall be in any  whole
  dollar  amount and shall not reduce the amount of 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 veterans' home
  assistance fund and used only for those purposes enumerated  in  section
  eighty-one of the state finance law.