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 […]
197 – Payment of Tax and Penalties.
§ 197. Payment of tax and penalties. 1. To the extent the taxes and fees imposed by this article shall not have been previously paid, (a) such taxes and fees, or the balance thereof, shall be payable to the tax commission in full at the time the taxpayer’s report is required to be filed, and […]
197-A – Declaration of Estimated Tax.
§ 197-a. Declaration of estimated tax. 1. Every taxpayer subject to the taxes imposed under sections one hundred eighty-two, one hundred eighty-two-a, former section one hundred eighty-two-b, one hundred eighty-four, one hundred eighty-six-a or one hundred eighty-six-e of this article shall make a declaration of its estimated tax for the current taxable year, containing such […]
197-B – Payments of Estimated Tax.
§ 197-b. Payments of estimated tax. 1. (a) For taxable years beginning on or after January first, nineteen hundred seventy-seven, every taxpayer subject to tax under section one hundred eighty-four, one hundred eighty-six-a or one hundred eighty-six-e of this article, must pay in each year an amount equal to (i) twenty-five percent of the tax […]
197-C – Applicability of Section One Hundred Eighty-Two-A.
§ 197-c. Applicability of section one hundred eighty-two-a. Notwithstanding any other provision of law to the contrary, with respect to the tax imposed by section one hundred eighty-two-a of this article, a declaration of estimated tax of a taxpayer with a taxable year which is the calendar year nineteen hundred eighty-one, shall be filed on […]
197-D – .
§ 197-d. The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable to declarations and payments of estimated tax required under this article as if this article had been specifically incorporated in and referred to in such provisions.
202 – Secrecy Required of Officials; Penalty for Violation.
§ 202. Secrecy required of officials; penalty for violation. 1. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any tax commissioner, any officer or employee of the department of taxation and finance, or any person who, pursuant to this section, is permitted to inspect any […]
203 – Collection of Taxes.
§ 203. Collection of taxes. 1. An action may be brought by the attorney-general, at the instance of the tax commission, in the name of the state, to compel the filing of reports or to recover the amount of any account audited and stated by the tax commission under this article or to recover the […]