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182 - Additional Franchise Tax on Certain Oil Companies. - (b) The term "gross receipts" means all receipts, whether from...
182-A - Franchise Tax on Certain Oil Companies. - (b) The term "gross receipts from sales of petroleum" means...
183 - Franchise Tax on Transportation and Transmission Corporations and Associations. - (b) For the privilege of exercising its corporate franchise, or...
183-A - Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations and Associations. - § 183-a. Metropolitan transportation business tax surcharge on transportation and...
184 - Additional Franchise Tax on Transportation and Transmission Corporations and Associations. - (b) (1) A corporation classed as a "taxicab" or "omnibus",...
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...
186-A - Tax on the Furnishing of Utility Services. - (b) a tax equal to (1) two and five-tenths percent...
186-C - Metropolitan Transportation Business Tax Surcharge on Utility Services and Excise Tax on Sale of Telecommunication Services. - (2) Provided however, that in the case of the tax...
186-D - Transportation Business Tax on Utility Services in Erie County. - § 186-d. Transportation business tax on utility services in Erie...
186-E - Excise Tax on Telecommunication Services. - (a) (1) "Gross receipt" means the amount received in or...
186-F - Public Safety Communications Surcharge. - (a) "Place of primary use" has the same meaning as...
186-G - Wireless Communications Surcharge Authorized. - (b) Notwithstanding the provisions of paragraph (a) of this subdivision:...
187 - Credit for Special Additional Mortgage Recording Tax. - § 187. Credit for special additional mortgage recording tax. 1....
187-A - Credit for Employment of Persons With Disabilities. - (a) who is certified by the education department, or in...
187-B - Alternative Fuels and Electric Vehicle Recharging Property Credit. - (b) To qualify for the credit, the property must: (i)...
187-C - Biofuel Production Credit. - § 187-c. Biofuel production credit. A taxpayer shall be allowed...
187-D - Green Building Credit. - § 187-d. Green building credit. 1. Allowance of credit. A...
187-E - Credit for Transportation Improvement Contributions. - § 187-e. Credit for transportation improvement contributions. 1. Allowance of...
187-F - Order of Credits. - § 187-f. Order of credits. Credits allowable under this article...
187-G - Brownfield Redevelopment Tax Credit. - § 187-g. Brownfield redevelopment tax credit. 1. Allowance of credit....
187-H - Remediated Brownfield Credit for Real Property Taxes for Qualified Sites. - § 187-h. Remediated brownfield credit for real property taxes for...
187-I - Environmental Remediation Insurance Credit. - § 187-i. Environmental remediation insurance credit. 1. Allowance of credit....
187-N - Security Training Tax Credit. - * § 187-n. Security training tax credit. 1. Allowance of...
187-N*2 - Fuel Cell Electric Generating Equipment Expenditures Credit. - (2) Qualified fuel cell electric generating equipment expenditures. (a) Qualified...
187-O - Temporary Deferral Nonrefundable Payout Credit. - § 187-o. Temporary deferral nonrefundable payout credit. 1. Allowance of...
187-P - Temporary Deferral Refundable Payout Credit. - § 187-p. Temporary deferral refundable payout credit. 1. Allowance of...
187-Q - Utility Covid-19 Debt Relief Credit. - § 187-q. Utility COVID-19 debt relief credit. 1. Allowance of...
188 - Tax Surcharge. - § 188. Tax surcharge. 1. In addition to the taxes...
189-B - Tax Surcharge. - § 189-b. Tax surcharge. 1. In addition to the tax...
190 - Long-Term Care Insurance Credit. - § 190. Long-term care insurance credit. 1. General. A taxpayer...
191 - Receivers, etc., Conducting Corporate Business. - § 191. Receivers, etc., conducting corporate business. Any receiver, liquidator,...
192 - Reports of Corporations. - (b) Every insurance corporation liable to pay a tax under...
193 - Extension of Time for Filing Report. - § 193. Extension of time for filing report. The tax...
194 - Further Requirements as to Reports of Corporations. - § 194. Further requirements as to reports of corporations. Every...
197 - Payment of Tax and Penalties. - (a) such taxes and fees, or the balance thereof, shall...
197-A - Declaration of Estimated Tax. - (a) after May thirty-first and before September first of such...
197-B - Payments of Estimated Tax. - (b) Notwithstanding any other provision of this article to the...
197-C - Applicability of Section One Hundred Eighty-Two-A. - § 197-c. Applicability of section one hundred eighty-two-a. Notwithstanding any...
197-D - . - § 197-d. The provisions of article twenty-seven of this chapter...
202 - Secrecy Required of Officials; Penalty for Violation. - (b) Cross-reference: For criminal penalties, see article thirty-seven of this...
203 - Collection of Taxes. - § 203. Collection of taxes. 1. An action may be...
203-A - Dissolution of Delinquent Business Corporations. - § 203-a. Dissolution of delinquent business corporations. 1. On or...
203-B - Annulment of Authority to Do Business by Foreign Corporations. - § 203-b. Annulment of authority to do business by foreign...
204 - Reports to Be Made by the Secretary of State. - § 204. Reports to be made by the secretary of...
205 - Deposit of Moneys Collected From Taxes Imposed by Sections One Hundred Eighty-Three and One Hundred Eighty-Four of This Chapter. - (b) From moneys collected from taxes imposed by such sections...
206 - Deposit and Disposition of Revenue. - § 206. Deposit and disposition of revenue. The taxes, percentage,...
207 - Limitation of Time. - § 207. Limitation of time. The provisions of the civil...
207-A - Exemption of Corporations Owned by a Municipality. - § 207-a. Exemption of corporations owned by a municipality. On...
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...