New York Laws
Article 9 - Corporation Tax
184-A - Additional Metropolitan Transportation Business Tax Surcharge on Tran Sportation and Transmission Corporations and Associations Services.

(b) A corporation principally engaged in the operation of vessels
shall determine the portion of its tax attributable to business activity
carried on in the metropolitan commuter transportation district during
the period covered by the report or reports required by this section by
multiplying the tax imposed under section one hundred eighty-four of
this article by a percentage which represents the ratio of the aggregate
number of working days of the vessels it owns or leases in all navigable
lakes, rivers, streams and waters within the metropolitan commuter
transportation district to the aggregate number of working days of all
the vessels it owns or leases within the entire state and in the New
York territorial waters during such period.
(c) A telephone or telegraph corporation shall determine the portion
of its tax attributable to business activity carried on within the
metropolitan commuter transportation district by multiplying the tax
imposed under section one hundred eighty-four of this article by the
ratio of its total gross operating revenue from transmission services
performed wholly within the metropolitan commuter transportation
district to its total gross operating revenue from transmission services
performed within the entire state during the period covered by the
report or reports required under this article.
(d) With respect to other types of transportation and transmission
corporations or where the tax commission decides that with respect to a
certain corporation the method prescribed above does not fairly and
equitably reflect gross earnings from all sources within the
metropolitan commuter transportation district, the tax commission shall
prescribe methods of allocation or apportionment which fairly and
equitably reflect gross earnings from all sources within such district.
Also, the tax commission may, in order to properly reflect gross
earnings, determine the report period in which any item of gross
earnings shall be included without regard to the method of accounting
employed by a corporation taxable hereunder.
3. The term metropolitan commuter transportation district as used in
this section shall be defined pursuant to section twelve hundred
sixty-two of the public authorities law.

4. Notwithstanding any contrary provisions of state or local law, the
tax surcharge imposed under this section shall not be allowed as a
deduction in the computation of any state or local tax imposed under
this chapter or any chapter or local law. Furthermore, the credits
otherwise allowable under this article shall not be allowed against the
tax surcharge imposed by this section.
5. The provisions concerning reports under section one hundred
ninety-two of this article shall be applicable to this section. An
extension pursuant to section one hundred ninety-three shall be allowed
only if a taxpayer files with the commissioner an application for
extension in such form as said commissioner may prescribe by regulation
and pays on or before the date of such filing in addition to any other
amounts required under this article, either ninety percent of the entire
tax surcharge required to be paid under this section for the applicable
period, or not less than the tax surcharge shown on the taxpayer's
report for the preceding taxable year, if such preceding taxable year
was a taxable year of twelve months. The tax surcharge imposed by this
section shall be payable to the commissioner in full at the time the
report is required to be filed, and such tax surcharge or the balance
thereof, imposed on any taxpayer which ceases to exercise its franchise
or be subject to the tax surcharge imposed by this section shall be
payable to the commissioner at the time the report is required to be
filed, provided such tax surcharge of a domestic corporation which
continues to possess its franchise shall be subject to adjustment as the
circumstances may require; all other tax surcharges 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. All of
the provisions of this article presently applicable to section one
hundred eighty-four of this article are applicable to the tax surcharge
imposed by this section.

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