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2016 New York Laws
TAX - Tax
Article 1 - (Tax) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
3 - Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce.

NY Tax L § 3 (2016) What's This?
  3.  Exemption  from  certain  taxes granted to certain corporations
  engaged  in  the  operation  of  vessels  in   foreign   commerce.   All
  corporations  incorporated  under  the  laws  of  the state of New York,
  exclusively engaged in the operation of vessels in foreign commerce, are
  exempted from all taxation in this state, for state and local  purposes,
  upon their capital stock, franchises and earnings.

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