New York Laws
Article 6 - Assessment of Special Franchises
624 - Tax on Special Franchise Not to Affect Other Taxes.

§ 624. Tax on special franchise not to affect other taxes. The payment
of a tax on a special franchise shall not relieve any special franchise
owner from the payment of any organization tax, franchise tax or any tax
otherwise imposed by article nine of the tax law or any other provision
of law, but tangible property situated in, under, above, upon or through
any public street, highway, water or other public place, subject to
assessment as a special franchise, shall not be taxable except upon the
assessment made by the commissioner as provided herein.

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