New York Laws
Article 9 - Corporation Tax
207-B - Practice and Procedure for Taxable Years 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.

Structure New York Laws

New York Laws

TAX - Tax

Article 9 - Corporation Tax

182 - Additional Franchise Tax on Certain Oil Companies.

182-A - Franchise Tax on Certain Oil Companies.

183 - Franchise Tax on Transportation and Transmission Corporations and Associations.

183-A - Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations and Associations.

184 - Additional Franchise Tax on Transportation and Transmission Corporations and Associations.

184-A - Additional Metropolitan Transportation Business Tax Surcharge on Tran Sportation and Transmission Corporations and Associations Services.

186-A - Tax on the Furnishing of Utility Services.

186-C - Metropolitan Transportation Business Tax Surcharge on Utility Services and Excise Tax on Sale of Telecommunication Services.

186-D - Transportation Business Tax on Utility Services in Erie County.

186-E - Excise Tax on Telecommunication Services.

186-F - Public Safety Communications Surcharge.

186-G - Wireless Communications Surcharge Authorized.

187 - Credit for Special Additional Mortgage Recording Tax.

187-A - Credit for Employment of Persons With Disabilities.

187-B - Alternative Fuels and Electric Vehicle Recharging Property Credit.

187-C - Biofuel Production Credit.

187-D - Green Building Credit.

187-E - Credit for Transportation Improvement Contributions.

187-F - Order of Credits.

187-G - Brownfield Redevelopment Tax Credit.

187-H - Remediated Brownfield Credit for Real Property Taxes for Qualified Sites.

187-I - Environmental Remediation Insurance Credit.

187-N - Security Training Tax Credit.

187-N*2 - Fuel Cell Electric Generating Equipment Expenditures Credit.

187-O - Temporary Deferral Nonrefundable Payout Credit.

187-P - Temporary Deferral Refundable Payout Credit.

187-Q - Utility Covid-19 Debt Relief Credit.

188 - Tax Surcharge.

189-B - Tax Surcharge.

190 - Long-Term Care Insurance Credit.

191 - Receivers, etc., Conducting Corporate Business.

192 - Reports of Corporations.

193 - Extension of Time for Filing Report.

194 - Further Requirements as to Reports of Corporations.

197 - Payment of Tax and Penalties.

197-A - Declaration of Estimated Tax.

197-B - Payments of Estimated Tax.

197-C - Applicability of Section One Hundred Eighty-Two-A.

197-D - .

202 - Secrecy Required of Officials; Penalty for Violation.

203 - Collection of Taxes.

203-A - Dissolution of Delinquent Business Corporations.

203-B - Annulment of Authority to Do Business by Foreign Corporations.

204 - Reports to Be Made by the Secretary of State.

205 - Deposit of Moneys Collected From Taxes Imposed by Sections One Hundred Eighty-Three and One Hundred Eighty-Four of This Chapter.

206 - Deposit and Disposition of Revenue.

207 - Limitation of Time.

207-A - Exemption of Corporations Owned by a Municipality.

207-B - Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.