§ 30. Bad check or failed electronic funds withdrawal fee. If, in payment of any amount due under a tax, fee, special assessment or other imposition administered by the commissioner, a person tenders a check or money order to the department, or the department, with the consent of a person, originates an electronic funds withdrawal […]
* § 31. Excelsior jobs program credit. (a) General. A taxpayer subject to tax under article 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 (g) of this section. The amount of the credit, allowable for up to ten consecutive taxable years, […]
* § 31. Empire state film post production credit. (a) Allowance of credit. (1) A taxpayer which is a qualified film production company, and which is subject to tax under article nine-A or twenty-two of this chapter, unless eligible for the credit under section twenty-four of this article with respect to the qualified film, shall […]
§ 32. Registration of tax return preparers. (a) For purposes of this section, the following terms have the specified meanings: (1) “Attorney” means an attorney admitted to practice law in New York state or one or more of the other states or jurisdictions of the United States. (2) “Certified public accountant” means an accountant licensed […]
* § 33. Correction periods for electronic tax documents and payments. (a) For purposes of this section, the following terms have the specified meanings: (1) “Electronic funds withdrawal” means the process by which the department, with a taxpayer’s permission, originates an electronic order from its bank to the taxpayer’s bank to withdraw funds from the […]
* § 33. Temporary deferral of certain tax credits. 1. (a) For taxable years beginning on or after January first, two thousand ten and before January first, two thousand thirteen, the excess over two million dollars of the total amount of the tax credits specified in subdivision three of this section that in each of […]
* § 34. Tax return preparers and software companies not to charge separately for New York e-file services. (a) For purposes of this section, the following terms have the specified meanings: (1) “Authorized tax document” means a tax document which the commissioner has authorized to be filed electronically. (2) “Electronic” means computer technology. (3) “Software […]
* § 34. Temporary deferral payout credits. 1. The amounts of nonrefundable credits that are deferred pursuant to section thirty-three of this article in taxable years beginning on or after January first, two thousand ten and before January first, two thousand thirteen shall be accumulated and constitute the taxpayer’s temporary deferral nonrefundable payout credit. The […]
* § 35. Use of electronic means of communication. Notwithstanding any other provision of New York state law, where the department has obtained authorization of an online services account holder, in such form as may be prescribed by the commissioner, the department may use electronic means of communication to furnish any document it is required […]
* § 35. Economic transformation and facility redevelopment program tax credit. (a) General. (1) A taxpayer which is a participant or the owner of a participant in the economic transformation and facility redevelopment program under article eighteen of the economic development law that is subject to tax under article nine-A, twenty-two or thirty-three of this […]
