301-B – Exemptions.
§ 301-b. Exemptions. The following gallonage otherwise includable in the measure of the tax imposed by section three hundred one-a of this article on a petroleum business shall be exempt from the measure of tax on such petroleum business: (a) Products. (1) Kerosene sold or used by a petroleum business which is registered under article […]
301-C – Reimbursement.
§ 301-c. Reimbursement. * A subsequent purchaser shall be eligible for reimbursement of tax with respect to the following gallonage, subsequently sold by such purchaser in accordance with subdivision (a), (b), (e), (h), (j), (k), (n) or (o) of this section or used by such purchaser in accordance with subdivision (c), (d), (f), (g), (i), […]
301-D – Utility Credit or Reimbursement.
§ 301-d. Utility credit or reimbursement. (a) Gallonage eligible for credit or reimbursement. An electric corporation, as defined in subdivision thirteen of section two of the public service law, subject to the supervision of the department of public service, shall be entitled to a credit against the tax imposed by section three hundred one-a of […]
301-E – Aviation Fuel Business.
§ 301-e. Aviation fuel business. (a) Notwithstanding any other provision of this chapter, for taxable months commencing on and after the first day of September, nineteen hundred ninety, there is hereby imposed upon every aviation fuel business for the privilege of engaging in business, doing business, employing capital, owning or leasing property, or maintaining an […]
289-E – Deposit and Disposition of Revenue.
§ 289-e. Deposit and disposition of revenue. 1. All taxes, interest, penalties and fees collected or received by the commissioner under the taxes imposed by this article, except as provided otherwise in subdivision two and subdivision three of this section and sections two hundred eighty-two-b, two hundred eighty-two-c, two hundred eighty-four-a and two hundred eighty-four-c, […]
289-F – Joint Administration of Taxes.
§ 289-f. Joint administration of taxes. In addition to the powers granted to the commissioner in this chapter, the commissioner is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the state and local taxes imposed by article twenty-eight and authorized to be imposed […]
290 – Imposition of Tax.
§ 290. Imposition of tax. (a) General. For every taxable year or part thereof, every organization described in paragraph two of subsection (a) of section five hundred eleven of the internal revenue code of nineteen hundred fifty-four and every trust described in paragraph two of subsection (b) of section five hundred eleven of such code […]
290-A – Tax Surcharge.
§ 290-A. Tax surcharge. 1. In addition to the tax imposed under section two hundred ninety of this article, there is hereby imposed, for taxable years ending after June thirtieth, nineteen hundred ninety and before July first, nineteen hundred ninety-seven, a tax surcharge at the rate of fifteen percent in the case of taxable years […]
291 – Meaning of Terms.
§ 291. Meaning of terms. (a) Any terms used in this article shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference in this article to the laws of the United States […]
292 – Unrelated Business Taxable Income.
§ 292. Unrelated business taxable income. (a) The unrelated business taxable income of a taxpayer subject to the tax imposed by section two hundred ninety shall be such taxpayer’s federal unrelated business taxable income, as defined in the laws of the United States for the taxable year, with the following modifications: (1) There shall be […]