Corporation Tax
Article 8 - Department of Taxation and Finance; Commissioner of Taxation and FinanceArticle 9-a - Franchise Tax on Business Corporations
Section 182 - Additional Franchise Tax on Certain Oil CompaniesSection 182-A - Franchise Tax on Certain Oil CompaniesSection 183 - Franchise Tax on Transportation and Transmission Corporations and AssociationsSection 183-A - Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations and AssociationsSection 184 - Additional Franchise Tax on Transportation and Transmission Corporations and AssociationsSection 184-A - Additional Metropolitan Transportation Business Tax Surcharge on Transportation and Transmission Corporations and Associations ServicesSection 186-A - Tax on the Furnishing of Utility ServicesSection 186-C - Metropolitan Transportation Business Tax Surcharge on Utility Services and Excise Tax on Sale of Telecommunication ServicesSection 186-D - Transportation Business Tax on Utility Services in Erie CountySection 186-E - Excise Tax on Telecommunication ServicesSection 186-F - Public Safety Communications SurchargeSection 186-G - Wireless Communications Surcharge AuthorizedSection 187 - Credit for Special Additional Mortgage Recording TaxSection 187-A - Credit for Employment of Persons With DisabilitiesSection 187-B - Alternative Fuels and Electric Vehicle Recharging Property CreditSection 187-C - Biofuel Production CreditSection 187-D - Green Building CreditSection 187-E - Credit for Transportation Improvement ContributionsSection 187-F - Order of CreditsSection 187-G - Brownfield Redevelopment Tax CreditSection 187-H - Remediated Brownfield Credit for Real Property Taxes for Qualified SitesSection 187-I - Environmental Remediation Insurance CreditSection 187-N - Security Training Tax CreditSection 187-N*2 - Fuel Cell Electric Generating Equipment Expenditures CreditSection 187-O - Temporary Deferral Nonrefundable Payout CreditSection 187-P - Temporary Deferral Refundable Payout CreditSection 187-Q - Utility Covid-19 Debt Relief CreditSection 187-R - Commercial Security Tax CreditSection 188 - Tax SurchargeSection 189-B - Tax SurchargeSection 190 - Long-term Care Insurance CreditSection 191 - Receivers, EtcSection 192 - Reports of CorporationsSection 193 - Extension of Time for Filing ReportSection 194 - Further Requirements as to Reports of CorporationsSection 197 - Payment of Tax and PenaltiesSection 197-A - Declaration of Estimated TaxSection 197-B - Payments of Estimated TaxSection 197-C - Applicability of Section One Hundred Eighty-two-aSection 197-D - The Provisions of Article Twenty-seven of This Chapter Which Pertain to Declarations and Payments of Estimated Taxes Shall Be Applicable ...Section 202 - Secrecy Required of Officials; Penalty for ViolationSection 203 - Collection of TaxesSection 203-A - Dissolution of Delinquent Business CorporationsSection 203-B - Annulment of Authority to Do Business by Foreign CorporationsSection 204 - Reports to Be Made by the Secretary of StateSection 205 - Deposit of Moneys Collected From Taxes Imposed by Sections One Hundred Eighty-three and One Hundred Eighty-four of This ChapterSection 206 - Deposit and Disposition of RevenueSection 207 - Limitation of TimeSection 207-A - Exemption of Corporations Owned by a MunicipalitySection 207-B - Practice and Procedure for Taxable Years Ending on or After December Thirty-first, Nineteen Hundred Sixty-four