29 – Mandatory Electronic Filing and Payment.
* § 29. Mandatory electronic filing and payment. (a) For purposes of this section, the following terms have the specified meanings: (1) “Authorized tax document” means a tax document which the commissioner has authorized to be filed electronically, provided however that any return or report that includes one or more tax documents that cannot be […]
24 – Empire State Film Production Credit.
§ 24. Empire state film production credit. (a) (1) Allowance of credit. A taxpayer which is a qualified film production company, or a qualified independent film production company, or which is a sole proprietor of or a member of a partnership which is a qualified film production company or a qualified independent film production company, […]
24-A – Musical and Theatrical Production Credit.
* § 24-a. Musical and theatrical production credit. (a)(1) Allowance of credit. A taxpayer which is a qualified musical and theatrical production company, or which is a sole proprietor of or a member of a partnership which is a qualified musical and theatrical production company, and which is subject to tax under article nine-A or […]
24-B – Television Writers’ and Directors’ Fees and Salaries Credit.
* § 24-b. Television writers’ and directors’ fees and salaries credit. (a)(1) A taxpayer which is a qualified film production company, or a qualified independent film production company, or which is a sole proprietor of or a member of a partnership which is a qualified film production company or a qualified independent film production company, […]
24-C – New York City Musical and Theatrical Production Tax Credit.
* § 24-c. New York city musical and theatrical production tax credit. (a) (1) Allowance of credit. A taxpayer that is a qualified New York city musical and theatrical production company, or is a sole proprietor of or a member of a partnership that is a qualified New York city musical and theatrical production company, […]
25 – Disclosure of Certain Transactions and Related Information.
* § 25. Disclosure of certain transactions and related information. (a) (1) Every taxpayer, or person as defined in section seven thousand seven hundred one of the internal revenue code, required to file a disclosure statement with the internal revenue service pursuant to section six thousand eleven of the internal revenue code, or the regulations […]
26 – Security Training Tax Credit.
§ 26. Security training tax credit. (a) Allowance of credit. A taxpayer, which is subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter and which is a qualified building owner, shall be allowed a credit against such tax. The amount of the credit allowed under this section shall equal the sum […]
27 – Suspension of Tax-Exempt Status of Terrorist Organizations.
§ 27. Suspension of tax-exempt status of terrorist organizations. 1. An organization that is removed from the tax-exempt organizations list by the internal revenue service pursuant to subsection (p) of section 501 of title 26 of the United States Code shall not be exempt from any tax, fee or other imposition administered by the commissioner, […]
28 – Empire State Commercial Production Credit.
* § 28. Empire state commercial production credit. (a) Allowance of credit. (1) A taxpayer which is a qualified commercial production company, or which is a sole proprietor of a qualified commercial production company, and which is subject to tax under article nine-A or twenty-two of this chapter, shall be allowed a credit against such […]
28*2 – Biofuel Production Credit.
* § 28. Biofuel production credit. (a) General. A taxpayer subject to tax under article nine, nine-A or twenty-two of this chapter shall be allowed a credit against such tax pursuant to the provisions referenced in subdivision (d) of this section. The credit (or pro rata share of earned credit in the case of a […]