N.Y. Tax Law Section 191
Receivers, etc


, conducting corporate business. Any receiver, liquidator, referee, trustee, assignee, or other fiduciary or officer or agent appointed by any court, who conducts the business of any corporation, limited liability company, joint stock company or association shall be subject to the tax imposed by this article in the same manner and to the same extent as if the business were conducted by the agents or officers of such corporation, limited liability company, joint stock company or association. A dissolved corporation, limited liability company, joint stock company or association which continues to conduct business shall also be subject to the tax imposed by this article.

Source: Section 191 — Receivers, etc, https://www.­nysenate.­gov/legislation/laws/TAX/191 (updated Sep. 22, 2014; accessed Apr. 27, 2024).

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*2
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
The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ...
202
Secrecy required of officials
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

Accessed:
Apr. 27, 2024

Last modified:
Sep. 22, 2014

§ 191’s source at nysenate​.gov

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