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

Terms Used In New York Laws > Tax > Article 9 - Corporation Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • Testify: Answer questions in court.
  • Trustee: A person or institution holding and administering property in trust.
  • Usury: Charging an illegally high interest rate on a loan. Source: OCC