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 […]
187-E – Credit for Transportation Improvement Contributions.
§ 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.
§ 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 […]
183-A – Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations and Associations.
§ 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.
§ 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 Tran Sportation and Transmission Corporations and Associations Services.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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 […]