§ 1201-e. Credit. A taxpayer that is subject to a gross receipts tax imposed under a local law adopted pursuant to subdivision (a) of section twelve hundred one of this article shall be entitled to a credit to the extent provided in sections twenty-five-y and twenty-five-z of the general city law with respect to a relocation as therein defined on or after January first, nineteen hundred ninety-nine.
Credit
N.Y. Tax Law § 1201-E, under Taxes Administered By Cities, Counties and School Districts.
N.Y. Tax Law § 1201-E