209-J – Gift for New York State Veterans’ Homes.
§ 209-J. Gift for New York state veterans’ homes. Effective for any tax year commencing on or after January first, two thousand seventeen, any taxpayer in any taxable year may elect to contribute to the veterans’ home assistance fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of […]
209-K – Gift to the Love Your Library Fund.
§ 209-K. Gift to the love your library fund. Effective for any tax year commencing on or after January first, two thousand eighteen, a taxpayer in any taxable year may elect to contribute to the love your library fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of […]
209-L – Gift for Als Research and Education.
* § 209-L. Gift for ALS research and education. Effective for any tax year commencing on or after January first, two thousand nineteen, a taxpayer in any taxable year may elect to contribute to the support of the New York state ALS (Amyotrophic Lateral Sclerosis) research and education fund. Such contribution shall be in any […]
209-L*2 – Gift for Lupus Education and Prevention.
* § 209-L. Gift for lupus education and prevention. A taxpayer in any taxable year may elect to contribute to the support of the lupus education and prevention fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of the state tax owed by such taxpayer. The commissioner shall […]
207 – Limitation of Time.
§ 207. Limitation of time. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article, and this section […]
207-A – Exemption of Corporations Owned by a Municipality.
§ 207-a. Exemption of corporations owned by a municipality. On and after the second day of June, nineteen hundred forty, the provisions of this article shall not apply to any corporation all of the capital stock of which is owned by a municipal corporation of this state.
207-B – Practice and Procedure for Taxable Years Ending on or After December Thirty-First, Nineteen Hundred Sixty-Four.
§ 207-b. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.– For taxable years or periods ending on or after December thirty-first, nineteen hundred sixty-four– (1) the provisions of article twenty-seven shall apply with respect to the administration of and procedure with respect to the taxes imposed under this […]
209 – Imposition of Tax; Exemptions.
§ 209. Imposition of tax; exemptions. 1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in this state in a corporate or organized capacity, or of maintaining an office in this state, or of deriving receipts from activity in this […]
209-B – Metropolitan Transportation Business Tax Surcharge.
§ 209-B. Metropolitan transportation business tax surcharge. 1. (a) For the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in a corporate or organized capacity, or of maintaining an office, or of deriving receipts from activity in the metropolitan commuter transportation district, for […]
209-C – Gift for Fish and Wildlife Management.
§ 209-C. Gift for fish and wildlife management. Effective for any tax year commencing on or after January first, nineteen hundred ninety-three, a taxpayer in any taxable year may elect to contribute to the conservation fund for fish and wildlife management purposes. Such contribution shall be in any whole dollar amount and shall not reduce […]