21*2 – Disclosure of Taxpayer Information in Cases Involving Abandoned Property.
* § 21. Disclosure of taxpayer information in cases involving abandoned property. (a) General. Notwithstanding any provision of law to the contrary, the commissioner may furnish to the comptroller or duly designated officer or employee of the state department of audit and control the name, address and taxpayer identification number of a taxpayer to whom […]
22 – Tax Credit for Remediated Brownfields.
§ 22. Tax credit for remediated brownfields. (a) Definitions. As used in this section the following terms shall have the following meanings: (1) Certificate of completion. A “certificate of completion” issued by the commissioner of environmental conservation pursuant to section 27-1419 of the environmental conservation law. (2) Qualified site. For purposes of this section, a […]
23 – Environmental Remediation Insurance Credit.
§ 23. Environmental remediation insurance credit. (a) Allowance of credit. General. A taxpayer subject to tax under article nine, 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 (e) of this section. The amount of such credit shall be equal to the […]
13
§ 13. (a) Exemption from taxation for victims or targets of Nazi persecution. Notwithstanding any provision of law to the contrary, amounts received (including accumulated interest) by victims or targets of Nazi persecution from an eligible settlement fund, or from an eligible grantor trust established for the benefit of such victims or targets as set […]
14 – Empire Zones Program.
§ 14. Empire zones program. (a) Qualified empire zone enterprise. A business enterprise which is certified under article eighteen-B of the general municipal law and meets the employment test shall be a “qualified empire zone enterprise”: (1) except as provided in paragraphs one-a and one-b of this subdivision, for purposes of articles nine-A, twenty-two and […]
14-A – Imb Credit for Energy Taxes.
* § 14-a. IMB credit for energy taxes. (a) Allowance of credit. A taxpayer which is an industrial or manufacturing business (IMB), or which is a sole proprietor of an IMB or a member of a partnership which is an IMB, and which is subject to tax under article nine-A or twenty-two of this chapter, […]
6 – Filing of Warrants in the Department of State.
§ 6. Filing of warrants in the department of state. Wherever under the provisions of this chapter a warrant is required to be filed in the department of state in order to create a lien on personal property such requirement shall be satisfied if there is filed a record of the fact of the issuance […]
7 – Inapplicability of Certain Money Judgment Enforcement Procedures.
§ 7. Inapplicability of certain money judgment enforcement procedures.–Notwithstanding any provision in article fifty-two of the civil practice law and rules or any other provision of law to the contrary, the procedures in such article for the enforcement of money judgments shall not apply to the tax commission, any officer or employee of the department […]
8 – Exemption From Taxes Granted to Remics.
§ 8. Exemption from taxes granted to REMICs. An entity that is treated for federal income tax purposes as a real estate mortgage investment conduit, hereinafter referred to as a REMIC, as such term is defined in section 860D of the internal revenue code, shall be exempt from all taxation imposed or authorized under this […]
9 – Electronic Funds Transfer by Certain Taxpayers Remitting Withholding Taxes.
§ 9. Electronic funds transfer by certain taxpayers remitting withholding taxes. (a) Definitions. For the purposes of this section: (1) The term “commissioner” means the commissioner of taxation and finance. (2) The term “educational organization” means a higher educational institution which (A) is authorized by the New York state board of regents to confer degrees, […]