205 – Deposit of Moneys Collected From Taxes Imposed by Sections One Hundred Eighty-Three and One Hundred Eighty-Four of This Chapter.
§ 205. Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter. 1. (a) From moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter during the period from April first, nineteen hundred eighty-one through March thirty-first, nineteen hundred […]
206 – Deposit and Disposition of Revenue.
§ 206. Deposit and disposition of revenue. The taxes, percentage, interest and other charges imposed by this article shall be collected and deposited and receipts therefor issued by the commissioner and all revenues so collected or received shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
207 – Limitation of Time.
§ 207. 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, and this section […]
207-A – Exemption of Corporations Owned by a Municipality.
§ 207-a. Exemption of corporations owned by a municipality. On and after the second day of June, nineteen hundred forty, the provisions of this article shall not apply to any corporation all of the capital stock of which is owned by a municipal corporation of this state.
207-B – Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.
§ 207-b. 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 taxes imposed under this […]
204 – Reports to Be Made by the Secretary of State.
§ 204. Reports to be made by the secretary of state. 1. Report. The secretary of state shall transmit to the commissioner a report of the stock corporations or corporations formed for profit whose certificates of incorporation are filed, or of the foreign stock corporations or corporations formed for profit to whom a certificate of […]
194 – Further Requirements as to Reports of Corporations.
§ 194. Further requirements as to reports of corporations. Every report required by this article shall have annexed thereto a certification by the president, vice-president, treasurer, assistant treasurer, or chief accounting officer or any other officer of the corporation, association or joint-stock company duly authorized so to act, or of the person or one of […]
197 – Payment of Tax and Penalties.
§ 197. Payment of tax and penalties. 1. To the extent the taxes and fees imposed by this article shall not have been previously paid, (a) such taxes and fees, or the balance thereof, shall be payable to the tax commission in full at the time the taxpayer’s report is required to be filed, and […]
197-A – Declaration of Estimated Tax.
§ 197-a. Declaration of estimated tax. 1. Every taxpayer subject to the taxes imposed under sections one hundred eighty-two, one hundred eighty-two-a, former section one hundred eighty-two-b, one hundred eighty-four, one hundred eighty-six-a or one hundred eighty-six-e of this article shall make a declaration of its estimated tax for the current taxable year, containing such […]
197-B – Payments of Estimated Tax.
§ 197-b. Payments of estimated tax. 1. (a) For taxable years beginning on or after January first, nineteen hundred seventy-seven, every taxpayer subject to tax under section one hundred eighty-four, one hundred eighty-six-a or one hundred eighty-six-e of this article, must pay in each year an amount equal to (i) twenty-five percent of the tax […]