213-B – Payments on Account of Estimated Tax.
§ 213-b. Payments on account of estimated tax.– (a) First installments for certain taxpayers.–In privilege periods of twelve months ending at any time during the calendar year nineteen hundred seventy and thereafter, every taxpayer subject to the tax imposed by section two hundred nine of this chapter must pay with the report required to be […]
216 – Collection of Taxes.
§ 216. Collection of taxes. Every foreign corporation (other than a moneyed corporation) subject to the provisions of this article, except a corporation having a certificate of authority under section two hundred twelve of the general corporation law or having authority to do business by virtue of section thirteen hundred five of the business corporation […]
217 – Penalties.
§ 217. Penalties. 1. If any taxes, penalties or interest due under this article are not paid, or any report required is not filed, and the tax commission is satisfied that the failure to make such payment or file such report is intentional, it may so report to the attorney-general, who shall immediately bring an […]
218 – Deposit and Disposition of Revenue.
§ 218. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
219 – Limitation of Time.
§ 219. Limitation of time. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that […]
219-A – Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.
§ 219-a. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.–For taxable years or periods 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 tax imposed under this article; […]
211 – Reports.
§ 211. Reports. 1. Every taxpayer shall annually on or before March fifteenth, for taxable years beginning before January first, two thousand sixteen, and annually on or before April fifteenth, for taxable years beginning on or after January first, two thousand sixteen, transmit to the commissioner a report in a form prescribed by the commissioner […]
213 – Payment and Lien of Tax.
§ 213. Payment and lien of tax. 1. To the extent the tax imposed by section two hundred nine of this chapter shall not have been previously paid pursuant to section two hundred thirteen-b of this chapter, a. such tax, or the balance thereof, shall be payable to the commissioner in full at the time […]
213-A – Declaration of Estimated Tax.
§ 213-a. Declaration of estimated tax.–(a) Requirement of declaration.–Every taxpayer subject to the tax imposed by section two hundred nine of this chapter shall make a declaration of its estimated tax for the current privilege period, containing such information as the commissioner of taxation and finance may prescribe by regulations or instructions, if such estimated […]
209-L*3 – Gift for Military Families.
* § 209-L. Gift for military families. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the support of the military family relief fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount […]