191 – Receivers, etc., Conducting Corporate Business.
§ 191. Receivers, etc., conducting corporate business. Any receiver, liquidator, referee, trustee, assignee, or other fiduciary or officer or agent appointed by any court, who conducts the business of any corporation, limited liability company, joint stock company or association shall be subject to the tax imposed by this article in the same manner and to […]
192 – Reports of Corporations.
§ 192. Reports of corporations. Corporations liable to pay a tax under this article shall report as follows: 1. Corporations paying franchise tax. Every corporation, association or joint-stock company liable to pay a tax under section one hundred eighty-three of this chapter shall, on or before March fifteenth in each year, for taxable years beginning […]
193 – Extension of Time for Filing Report.
§ 193. Extension of time for filing report. The tax commission may for good cause shown extend the time within which any corporation is required to report by this article.
187-H – Remediated Brownfield Credit for Real Property Taxes for Qualified Sites.
§ 187-h. Remediated brownfield credit for real property taxes for qualified sites. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in subdivision (b) of section twenty-two of this chapter, against the taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this article. Provided, however, […]
187-I – Environmental Remediation Insurance Credit.
§ 187-i. Environmental remediation insurance credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-three 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 […]
187-N – Security Training Tax Credit.
* § 187-n. Security training tax credit. 1. Allowance of credit. A taxpayer shall be allowed a credit, to be computed as provided in section twenty-six of this chapter, against the tax imposed by this article. 2. Application of credit. In no event shall the credit under this section be allowed in an amount which […]
187-A – Credit for Employment of Persons With Disabilities.
§ 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.
§ 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.
§ 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.
§ 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 […]