Article 9 - CORPORATION TAX
- Section 180 - Independent analysis
- Section 181 - [Repealed]
- Section 182 - Additional franchise tax on certain oil companies
- Section 182-A - Franchise tax on certain oil companies
- Section 183 - Franchise tax on transportation and transmission corporations and associations
- Section 183-A - Metropolitan transportation business tax surcharge on transportation and transmission corporations and associations
- Section 184 - Additional franchise tax on transportation and transmission corporations and associations
- Section 184-A - Additional metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services
- Section 185 - [Repealed]
- Section 186-A - Tax on the furnishing of utility services
- Section 186-C - Metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services
- Section 186-D - Transportation business tax on utility services in Erie county
- Section 186-E - Excise tax on telecommunication services
- Section 186-F - Public safety communications surcharge
- Section 186-G - Wireless communications surcharge authorized
- Section 187 - Credit for special additional mortgage recording tax
- Section 187-A - Credit for employment of persons with disabilities
- Section 187-B - Alternative fuels and electric vehicle recharging property credit
- Section 187-C - Biofuel production credit
- Section 187-D - Green building credit
- Section 187-E - Credit for transportation improvement contributions
- Section 187-F - Order of credits
- Section 187-G - Brownfield redevelopment tax credit
- Section 187-H - Remediated brownfield credit for real property taxes for qualified sites
- Section 187-I - Environmental remediation insurance credit
- Section 187-J - [Repealed]
- Section 187-K - [Repealed]
- Section 187-L - [Repealed]
- Section 187-M - [Repealed]
- Section 187-N - [Multiple versions] Security training tax credit
- Section 187-N - [Multiple versions] Fuel cell electric generating equipment expenditures credit
- Section 187-O - Temporary deferral nonrefundable payout credit
- Section 187-P - Temporary deferral refundable payout credit
- Section 187-Q - Utility COVID-19 debt relief credit
- Section 187-R - [Repealed]
- Section 187-S - [Repealed]
- Section 188 - Tax surcharge
- Section 189-B - Tax surcharge
- Section 190 - Long-term care insurance credit
- Section 191 - Receivers, etc
- Section 192 - Reports of corporations
- Section 193 - Extension of time for filing report
- Section 194 - Further requirements as to reports of corporations
- Section 197 - Payment of tax and penalties
- Section 197-A - Declaration of estimated tax
- Section 197-B - Payments of estimated tax
- Section 197-C - Applicability of section one hundred eighty-two-a
- Section 197-D - Enacted without section heading
- Section 202 - Secrecy required of officials; penalty for violation
- Section 203 - Collection of taxes
- Section 203-A - Dissolution of delinquent business corporations
- Section 203-B - Annulment of authority to do business by foreign corporations
- Section 204 - Reports to be made by the secretary of state
- Section 205 - Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter
- Section 206 - Deposit and disposition of revenue
- Section 207 - Limitation of time
- Section 207-A - Exemption of corporations owned by a municipality
- Section 207-B - Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four