N.Y. Tax Law 209-C – Gift for fish and wildlife management
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§ 209-C. Gift for fish and wildlife management. Effective for any tax year commencing on or after January first, nineteen hundred ninety-three, a taxpayer in any taxable year may elect to contribute to the conservation fund for fish and wildlife management purposes. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such taxpayer. The tax commission shall include space on the corporate income tax return to enable a taxpayer to make such contribution. Notwithstanding any other provision of law, all revenues collected pursuant to this § of the state finance law.
Terms Used In N.Y. Tax Law 209-C
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- taxpayer: means any corporation subject to tax under this article. See N.Y. Tax Law 208