41 – Limitation on Tax Credit Eligibility.
§ 41. Limitations on tax credit eligibility. Any taxpayer who stands convicted, or who is a shareholder of an S corporation or partner in a partnership which is convicted, of an offense defined in article two hundred or four hundred ninety-six or section 195.20 of the penal law shall not be eligible for any tax […]
42 – Farm Workforce Retention Credit.
§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm employer or an owner of a farm employer shall be eligible for a credit against the tax imposed under article nine-A or twenty-two of this chapter, pursuant to the provisions referenced in subdivision (g) of this section. (b) A farm employer is […]
42-A – Farm Employer Overtime Credit.
§ 42-a. Farm employer overtime credit. (a) Notwithstanding subdivision (f) of section forty-two of this article, a taxpayer that is a farm employer or an owner of a farm employer shall be eligible for a credit against the tax imposed under article nine-A or twenty-two of this chapter, pursuant to the provisions referenced in subdivision […]
33*2 – Temporary Deferral of Certain Tax Credits.
* § 33. Temporary deferral of certain tax credits. 1. (a) For taxable years beginning on or after January first, two thousand ten and before January first, two thousand thirteen, the excess over two million dollars of the total amount of the tax credits specified in subdivision three of this section that in each of […]
34 – Tax Return Preparers and Software Companies Not to Charge Separately for New York E-File Services.
* § 34. Tax return preparers and software companies not to charge separately for New York e-file services. (a) For purposes of this section, the following terms have the specified meanings: (1) “Authorized tax document” means a tax document which the commissioner has authorized to be filed electronically. (2) “Electronic” means computer technology. (3) “Software […]
34*2 – Temporary Deferral Payout Credits.
* § 34. Temporary deferral payout credits. 1. The amounts of nonrefundable credits that are deferred pursuant to section thirty-three of this article in taxable years beginning on or after January first, two thousand ten and before January first, two thousand thirteen shall be accumulated and constitute the taxpayer’s temporary deferral nonrefundable payout credit. The […]
35 – Use of Electronic Means of Communication.
* § 35. Use of electronic means of communication. Notwithstanding any other provision of New York state law, where the department has obtained authorization of an online services account holder, in such form as may be prescribed by the commissioner, the department may use electronic means of communication to furnish any document it is required […]
35*2 – Economic Transformation and Facility Redevelopment Program Tax Credit.
* § 35. Economic transformation and facility redevelopment program tax credit. (a) General. (1) A taxpayer which is a participant or the owner of a participant in the economic transformation and facility redevelopment program under article eighteen of the economic development law that is subject to tax under article nine-A, twenty-two or thirty-three of this […]
30 – Bad Check or Failed Electronic Funds Withdrawal Fee.
§ 30. Bad check or failed electronic funds withdrawal fee. If, in payment of any amount due under a tax, fee, special assessment or other imposition administered by the commissioner, a person tenders a check or money order to the department, or the department, with the consent of a person, originates an electronic funds withdrawal […]
31 – Excelsior Jobs Program Credit.
* § 31. Excelsior jobs program credit. (a) General. A taxpayer subject to tax under article nine-A, twenty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (g) of this section. The amount of the credit, allowable for up to ten consecutive taxable years, […]