§ 182. Additional franchise tax on certain oil companies. 1. Notwithstanding any other provision of this chapter, or of any other law, for taxable years ending on or after June eighteenth, nineteen hundred eighty but before December thirty-first, nineteen hundred eighty-three, an annual tax is hereby imposed upon every oil company equal to two per […]
§ 182-a. Franchise tax on certain oil companies. 1. Notwithstanding any other provision of this chapter, or of any other law, for the period beginning with taxable years commencing on or after the first day of July, nineteen hundred eighty-one, but including that portion of any taxable year commencing prior thereto to the extent of […]
§ 183. Franchise tax on transportation and transmission corporations and associations.–1. (a) The term “corporation” as used in this section shall include an association, within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), a publicly traded partnership treated as a […]
§ 183-a. Metropolitan transportation business tax surcharge on transportation and transmission corporations and associations. 1. The term “corporation” as used in this section shall include an association, within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), a publicly traded partnership […]
§ 184. Additional franchise tax on transportation and transmission corporations and associations.– 1. The term “corporation” as used in this section shall include an association, within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), a publicly traded partnership treated as […]
§ 184-a. Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services. 1. The term “corporation” as used in this section shall include an association, within the meaning of paragraph three of subsection (a) of section seventy-seven hundred one of the internal revenue code (including a limited liability company), and a […]
§ 186-a. Tax on the furnishing of utility services. 1. Notwithstanding any other provision of this chapter, or of any other law, (a) a tax equal to three and one-quarter percent through December thirty-first, nineteen hundred ninety-nine, and two and one-half percent on and after January first, two thousand of its gross income is hereby […]
§ 186-c. Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services. 1. (a) (1) Every utility doing business in the metropolitan commuter transportation district shall pay a tax surcharge, in addition to the tax imposed by section one hundred eighty-six-a of this article, to be computed at the […]
§ 186-d. Transportation business tax on utility services in Erie county. 1. Notwithstanding any other provisions of law to the contrary, the county of Erie, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in such county a tax such as is imposed by section one […]
§ 186-e. Excise tax on telecommunication services. 1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required: (a) (1) “Gross receipt” means the amount received in or by reason of any sale, conditional or otherwise, of telecommunication services or in or by reason of the […]
§ 186-f. Public safety communications surcharge. 1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required: (a) “Place of primary use” has the same meaning as that term is defined in paragraph twenty-six of subdivision (b) of section eleven hundred one of this chapter. (b) […]
§ 186-g. Wireless communications surcharge authorized. 1. Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required, all of the definitions of section one hundred eighty-six-f of this article shall apply to the surcharges authorized by this section. 2. Imposition of surcharge. (a) Notwithstanding any other […]
§ 187. Credit for special additional mortgage recording tax. 1. A taxpayer shall be allowed a credit, to be credited against the taxes imposed by this article, other than the taxes and fees imposed by sections one hundred eighty-six-a and one hundred eighty-six-e of this chapter. The amount of the credit shall be the amount […]
§ 187-a. Credit for employment of persons with disabilities. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as hereinafter provided, against the taxes imposed by this article, other than the taxes imposed by sections one hundred eighty-six-a, one hundred eighty-six-e and one hundred eighty-nine of this article, for employing […]
§ 187-b. Alternative fuels and electric vehicle recharging property credit. 1. General. A taxpayer shall be allowed a credit, to be credited against the taxes imposed under sections one hundred eighty-three and one hundred eighty-four of this article. Such credit, to be computed as hereinafter provided, shall be allowed for alternative fuel vehicle refueling and […]
§ 187-c. Biofuel production credit. A taxpayer shall be allowed a credit to be computed as provided in section twenty-eight of this chapter, as added by part X of chapter sixty-two of the laws of two thousand six, against the tax imposed by this article. Provided, however, that the amount of such credit allowed against […]
§ 187-d. Green building credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section nineteen of this chapter, against the taxes imposed by sections one hundred eighty-three, one hundred eighty-four and former section one hundred eighty-six of this article. Provided, however, that the amount of such […]
§ 187-e. Credit for transportation improvement contributions. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty of this chapter, against the taxes imposed by sections one hundred eighty-three, one hundred eighty-four and former section one hundred eighty-six of this article. Provided, however, that the amount […]
§ 187-f. Order of credits. Credits allowable under this article which cannot be carried over and which are not refundable shall be deducted first. Credits allowable under this article which can be carried over, and carryovers of such credits, shall be deducted next, and among such credits, those whose carryover is of limited duration shall […]
§ 187-g. Brownfield redevelopment tax credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-one of this chapter, against the taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this article. Provided, however, that the amount of such credit allowable against the […]
