Legislation

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This entry was published on 2021-04-23
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ARTICLE 9
Corporation Tax
Tax (TAX) CHAPTER 60
ARTICLE 9

CORPORATION TAX
Section 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. Temporary 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 temporary metropolitan transportation

business tax surcharge on transportation 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. (Enacted without section heading).

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.