N.Y. Tax Law Section 197-C
Applicability of section one hundred eighty-two-a

Notwithstanding any other provision of law to the contrary, with respect to the tax imposed by § 182-A (Franchise tax on certain oil companies)section one hundred eighty-two-a of this article, a declaration of estimated tax of a taxpayer with a taxable year which is the calendar year nineteen hundred eighty-one, shall be filed on or before September fifteen of such year and the estimated tax with respect to which such declaration is required to be filed, shall be paid in two equal installments as follows: on September fifteenth and December fifteenth of such year. The provisions of this section shall apply to a taxpayer subject to the tax imposed by such section one hundred eighty-two-a with a taxabl period of twelve months, other than a calendar year, which period commences in nineteen hundred eighty-one by the substitution of the months of such fiscal year for the corresponding months specified in this provision for a taxpayer with a taxable year which is the calendar year nineteen hundred eighty-one. If the taxable period for which the tax imposed by such section one hundred eighty-two-a is other than twelve months, every taxpayer required to make a declaration of estimated tax and payments of estimated tax pursuant to the provisions of this section shall make such declaration and such payments in accordance with regulations of the tax commission.

Source: Section 197-C — Applicability of section one hundred eighty-two-a, https://www.­nysenate.­gov/legislation/laws/TAX/197-C (updated Sep. 22, 2014; accessed Oct. 26, 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 187‑R
Commercial security tax 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
Green check means up to date. Up to date

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 197-C’s source at nysenate​.gov

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