Title TAX, Tax

§ 2018. Frivolous petitions. If any petitioner commences or maintains\na proceeding in the division of tax appeals primarily for delay, or if\nthe petitioner's position in such proceeding is frivolous, then the tax\nappeals tribunal may impose a penalty against such petitioner o…

§ 202. Secrecy required of officials; penalty for violation. 1. Except\nin accordance with proper judicial order or as otherwise provided by\nlaw, it shall be unlawful for any tax commissioner, any officer or\nemployee of the department of taxation and finance, or any person who…

§ 2020. Official seal. The tax appeals tribunal shall have and use an\nofficial seal; and the records, its proceedings and copies of all papers\nand documents in its possession and custody may be authenticated in the\nusual form under such seal and the signature of any one of th…

§ 2022. Manner of execution of instruments by the tax appeals\ntribunal. Notwithstanding any other provision of law, whenever a statute\nauthorizes or requires the tax appeals tribunal to execute an\ninstrument, such instrument shall be executed by affixing the name of\nsuch tri…

§ 2024. Traveling expenses. The reasonable and necessary traveling and\nother expenses of the commissioners, officers, assistants,\nadministrative law judges and other employees of the division of tax\nappeals, while actually engaged in the performance of their duties,\noutside …

§ 2026. Construction. Whenever the terms "state tax commission",\n"state tax commissioners" or "tax commissioner" occur in this chapter or\nin any law where reference is made to such commission, commissioner or\ncommissioners in relation to the administration of the administrati…

§ 203. Collection of taxes. 1. An action may be brought by the\nattorney-general, at the instance of the tax commission, in the name of\nthe state, to compel the filing of reports or to recover the amount of\nany account audited and stated by the tax commission under this articl…

§ 203-a. Dissolution of delinquent business corporations. 1. On or\nbefore the last day of March, June, September or December in each\ncalendar year, the tax commission may certify and transmit to the\ndepartment of state a list containing the names of any or all such stock\ncor…

§ 203-b. Annulment of authority to do business by foreign\ncorporations. 1. On or before the last day of March, June, September or\nDecember in each calendar year, the tax commission may certify and\ntransmit to the department of state a list containing the names of any\nor all …

§ 204. Reports to be made by the secretary of state. 1. Report. The\nsecretary of state shall transmit to the commissioner a report of the\nstock corporations or corporations formed for profit whose certificates\nof incorporation are filed, or of the foreign stock corporations o…

§ 205. Deposit of moneys collected from taxes imposed by sections one\nhundred eighty-three and one hundred eighty-four of this chapter. 1. (a)\nFrom moneys collected from taxes imposed by sections one hundred\neighty-three and one hundred eighty-four of this chapter during the\…

§ 206. Deposit and disposition of revenue. The taxes, percentage,\ninterest and other charges imposed by this article shall be collected\nand deposited and receipts therefor issued by the commissioner and all\nrevenues so collected or received shall be deposited and disposed of\…

§ 207. Limitation of time. The provisions of the civil practice law\nand rules relative to the limitation of time of enforcing a civil remedy\nshall not apply to any proceeding or action taken to levy, appraise,\nassess, determine or enforce the collection of any tax or penalty\…

§ 207-a. Exemption of corporations owned by a municipality. On and\nafter the second day of June, nineteen hundred forty, the provisions of\nthis article shall not apply to any corporation all of the capital stock\nof which is owned by a municipal corporation of this state.\n

§ 207-b. Practice and procedure for taxable years ending on or after\nDecember thirty-first, nineteen hundred sixty-four.-- For taxable years\nor periods ending on or after December thirty-first, nineteen hundred\nsixty-four--\n (1) the provisions of article twenty-seven shall a…

§ 208. Definitions. As used in this article:\n 1. The term "corporation" includes (a) an association within the\nmeaning of paragraph three of subsection (a) of section seventy-seven\nhundred one of the internal revenue code (including a limited liability\ncompany), (b) a joint-…

§ 209. Imposition of tax; exemptions. 1. (a) For the privilege of\nexercising its corporate franchise, or of doing business, or of\nemploying capital, or of owning or leasing property in this state in a\ncorporate or organized capacity, or of maintaining an office in this\nstate…

§ 209-B. Metropolitan transportation business tax surcharge. 1. (a)\nFor the privilege of exercising its corporate franchise, or of doing\nbusiness, or of employing capital, or of owning or leasing property in a\ncorporate or organized capacity, or of maintaining an office, or o…

§ 209-C. Gift for fish and wildlife management. Effective for any tax\nyear commencing on or after January first, nineteen hundred\nninety-three, a taxpayer in any taxable year may elect to contribute to\nthe conservation fund for fish and wildlife management purposes. Such\ncon…

§ 209-D. Gift for breast cancer research and education. Effective for\nany tax year commencing on or after January first, nineteen hundred\nninety-six, a taxpayer in any taxable year may elect to contribute to\nthe support of the breast cancer research and education fund. Such\n…

§ 209-E. Gift for prostate and testicular cancer research and\neducation. Effective for any tax year commencing on or after January\nfirst, two thousand four, a taxpayer in any taxable year may elect to\ncontribute to the support of the New York State prostate and testicular\nca…

§ 209-F. Gift for the World Trade Center memorial foundation.\nEffective for any tax year commencing on or after January first, two\nthousand five, a taxpayer in any taxable year may elect to contribute to\nthe support of the World Trade Center memorial foundation fund. Such\nco…

§ 209-G. Gift for volunteer firefighter and volunteer emergency\nservices workers recruitment and retention. Effective for any tax year\ncommencing on or after the effective date of this section, a taxpayer in\nany taxable year may elect to contribute to the support of the volun…

§ 209-H. Gift for honor and remembrance of veterans. Effective for any\ntax year commencing on or after January first, two thousand thirteen,\nany taxpayer in any taxable year may elect to contribute to the veterans\nremembrance and cemetery maintenance and operation fund. Such\…

§ 209-I. Gift for women's cancers education and prevention. A taxpayer\nin any taxable year may elect to contribute to the support of the\nwomen's cancers education and prevention fund. Such contribution shall\nbe in any whole dollar amount and shall not reduce the amount of the…

§ 209-J. Gift for New York state veterans' homes. Effective for any\ntax year commencing on or after January first, two thousand seventeen,\nany taxpayer in any taxable year may elect to contribute to the\nveterans' home assistance fund. Such contribution shall be in any whole\n…

§ 209-K. Gift to the love your library fund. Effective for any tax\nyear commencing on or after January first, two thousand eighteen, a\ntaxpayer in any taxable year may elect to contribute to the love your\nlibrary fund. Such contribution shall be in any whole dollar amount and…

* § 209-L. Gift for ALS research and education. Effective for any tax\nyear commencing on or after January first, two thousand nineteen, a\ntaxpayer in any taxable year may elect to contribute to the support of\nthe New York state ALS (Amyotrophic Lateral Sclerosis) research and…

* § 209-L. Gift for lupus education and prevention. A taxpayer in any\ntaxable year may elect to contribute to the support of the lupus\neducation and prevention fund. Such contribution shall be in any whole\ndollar amount and shall not reduce the amount of the state tax owed by…

* § 209-L. Gift for military families. Effective for any tax year\ncommencing on or after January first, two thousand eighteen, a taxpayer\nin any taxable year may elect to contribute to the support of the\nmilitary family relief fund. Such contribution shall be in any whole\ndo…

* § 209-M. Gift for leukemia, lymphoma and myeloma research, education\nand treatment. Effective for any tax year commencing on or after January\nfirst, two thousand twenty, a taxpayer in any taxable year may elect to\ncontribute to the support of the leukemia, lymphoma and myel…

* § 209-M. Gift for home delivered meals for seniors. Effective for\nany tax year commencing on or after January first, two thousand\nnineteen, a taxpayer in any taxable year may elect to contribute to the\nsupport of the senior wellness in nutrition fund for the purpose of\npro…

* § 209-N. Retired and rescued thoroughbred race horse aftercare.\nEffective for any tax year commencing on or after the effective date of\nthis section, a taxpayer in any taxable year may elect to contribute to\nthe New York state thoroughbred breeding and development fund\nest…

* § 209-O. Retired and rescued standardbred race horse aftercare.\nEffective for any tax year commencing on or after the effective date of\nthis section, a taxpayer in any taxable year may elect to contribute to\nthe agriculture and New York horse breeding and development fund\n…

§ 209-P. Gift for Lyme and tick-borne diseases education, research and\nprevention. Effective for any tax year commencing on or after January\nfirst, two thousand twenty-two, a taxpayer in any taxable year may elect\nto contribute to the support of the Lyme and tick-borne diseas…

§ 209-Q. Gift for diabetes research and education. Effective for any\ntax year commencing on or after the effective date of this section, a\ntaxpayer in any taxable year may elect to contribute to the support of\nthe diabetes research and education fund. Such contribution shall …

* § 21. Brownfield redevelopment tax credit. (a) Allowance of credit.\n(1) General. A taxpayer subject to tax under article nine, nine-A,\ntwenty-two or thirty-three of this chapter shall be allowed a credit\nagainst such tax, pursuant to the provisions referenced in subdivision…

* § 21. Disclosure of taxpayer information in cases involving\nabandoned property. (a) General. Notwithstanding any provision of law to\nthe contrary, the commissioner may furnish to the comptroller or duly\ndesignated officer or employee of the state department of audit and\nco…

§ 210. Computation of tax. 1. The tax imposed by subdivision one of\nsection two hundred nine of this chapter shall be: (A) in the case of\neach taxpayer other than a New York S corporation or a qualified\nhomeowners association, the highest of the amounts prescribed in\nparagra…

§ 210-A. Apportionment. 1. General. Business income and capital shall\nbe apportioned to the state by the apportionment factor determined\npursuant to this section. The apportionment factor is a fraction,\ndetermined by including only those receipts, net income, net gains, and\n…

§ 210-B. Credits. 1. Investment tax credit (ITC). (a) A taxpayer\nshall be allowed a credit, to be computed as hereinafter provided,\nagainst the tax imposed by this article. The amount of the credit shall\nbe the percent provided for hereinbelow of the investment credit base.\n…

§ 210-C. Combined reports. 1. Tax. (a) The tax on a combined report\nshall be the highest of (i) the combined business income base multiplied\nby the tax rate specified in paragraph (a) of subdivision one of section\ntwo hundred ten of this article; (ii) the combined capital bas…

§ 211. Reports. 1. Every taxpayer shall annually on or before March\nfifteenth, for taxable years beginning before January first, two\nthousand sixteen, and annually on or before April fifteenth, for taxable\nyears beginning on or after January first, two thousand sixteen,\ntran…

§ 213. Payment and lien of tax. 1. To the extent the tax imposed by\nsection two hundred nine of this chapter shall not have been previously\npaid pursuant to section two hundred thirteen-b of this chapter,\n a. such tax, or the balance thereof, shall be payable to the\ncommissi…

§ 213-a. Declaration of estimated tax.-- (a) Requirement of\ndeclaration.--Every taxpayer subject to the tax imposed by section two\nhundred nine of this article shall make a declaration of its estimated\ntax for the current privilege period, containing such information as the\n…

§ 213-b. Payments on account of estimated tax.-- (a) First\ninstallments for certain taxpayers.--In privilege periods of twelve\nmonths ending at any time during the calendar year nineteen hundred\nseventy and thereafter, every taxpayer subject to the tax imposed by\nsection two…

§ 216. Collection of taxes. Every foreign corporation (other than a\nmoneyed corporation) subject to the provisions of this article, except a\ncorporation having a certificate of authority under section two hundred\ntwelve of the general corporation law or having authority to do…

§ 217. Penalties. 1. If any taxes, penalties or interest due under\nthis article are not paid, or any report required is not filed, and the\ntax commission is satisfied that the failure to make such payment or\nfile such report is intentional, it may so report to the\nattorney-g…

§ 218. Deposit and disposition of revenue. All taxes, interest and\npenalties collected or received by the tax commission under this article\nshall be deposited and disposed of pursuant to the provisions of section\none hundred seventy-one-a of this chapter.\n

§ 219. Limitation of time. The provisions of the civil practice law\nand rules relative to the limitation of time of enforcing a civil remedy\nshall not apply to any proceeding or action taken to levy, appraise,\nassess, determine or enforce the collection of any tax or penalty\…