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 […]
203-A – Dissolution of Delinquent Business Corporations.
§ 203-a. Dissolution of delinquent business corporations. 1. On or before the last day of March, June, September or December in each calendar year, the tax commission may certify and transmit to the department of state a list containing the names of any or all such stock corporations and corporations formed for profit, other than […]
203-B – Annulment of Authority to Do Business by Foreign Corporations.
§ 203-b. Annulment of authority to do business by foreign corporations. 1. On or before the last day of March, June, September or December in each calendar year, the tax commission may certify and transmit to the department of state a list containing the names of any or all such foreign corporations, except banking corporations, […]
188 – Tax Surcharge.
§ 188. Tax surcharge. 1. In addition to the taxes imposed under sections one hundred eighty-three, one hundred eighty-four, one hundred eighty-six and one hundred eighty-six-a of this article, there is hereby imposed, for years ending on December thirty-first, nineteen hundred ninety, nineteen hundred ninety-one, nineteen hundred ninety-two, nineteen hundred ninety-three, nineteen hundred ninety-four, nineteen […]
189-B – Tax Surcharge.
§ 189-b. Tax surcharge. 1. In addition to the tax imposed under section one hundred eighty-nine of this article, there is hereby imposed a tax surcharge at the rate of fifteen percent, for taxable months beginning on or after August first, nineteen hundred ninety-one and ending on or before December thirty-first, nineteen hundred ninety-three; at […]
190 – Long-Term Care Insurance Credit.
§ 190. Long-term care insurance credit. 1. General. A taxpayer shall be allowed a credit against the tax imposed by this article equal to twenty percent of the premium paid during the taxable year for long-term care insurance. In order to qualify for such credit, the taxpayer’s premium payment must be for the purchase of […]
191 – Receivers, etc., Conducting Corporate Business.
§ 191. Receivers, etc., conducting corporate business. Any receiver, liquidator, referee, trustee, assignee, or other fiduciary or officer or agent appointed by any court, who conducts the business of any corporation, limited liability company, joint stock company or association shall be subject to the tax imposed by this article in the same manner and to […]
192 – Reports of Corporations.
§ 192. Reports of corporations. Corporations liable to pay a tax under this article shall report as follows: 1. Corporations paying franchise tax. Every corporation, association or joint-stock company liable to pay a tax under section one hundred eighty-three of this chapter shall, on or before March fifteenth in each year, for taxable years beginning […]
193 – Extension of Time for Filing Report.
§ 193. Extension of time for filing report. The tax commission may for good cause shown extend the time within which any corporation is required to report by this article.
187-N*2 – Fuel Cell Electric Generating Equipment Expenditures Credit.
* § 187-n. Fuel cell electric generating equipment expenditures credit. (1) Allowance of credit. For taxable years beginning before January first, two thousand nine, a taxpayer whose business is not substantially engaged in the commercial generation, distribution, transmission, or servicing of energy or energy products shall be allowed a credit against the taxes imposed by […]