2012 New York Consolidated Laws
TAX - Tax
Article 9 - (180 - 207-B) CORPORATION TAX
183-A - Temporary metropolitan transportation business tax surcharge on transportation and transmission corporations and associations.

 
    §  183-a. Temporary metropolitan transportation business tax surcharge
  on transportation and transmission corporations and associations. 1. The
  term "corporation" as used in this section shall include an association,
  within the meaning of paragraph  three  of  subsection  (a)  of  section
  seventy-seven  hundred  one  of  the  internal revenue code (including a
  limited liability company), a publicly traded partnership treated  as  a
  corporation  for  purposes  of  the  internal  revenue  code pursuant to
  section seventy-seven hundred four thereof and any business conducted by
  a trustee or trustees wherein interest  or  ownership  is  evidenced  by
  certificates   or   other   written   instruments.   Every  corporation,
  joint-stock company or association formed for or principally engaged  in
  the conduct of canal, steamboat, ferry (except a ferry company operating
  between  any  of  the  boroughs  of  the  city of New York under a lease
  granted by the city), express, navigation, pipe line, transfer,  baggage
  express,  omnibus,  taxicab, telegraph, or telephone business, or formed
  for  or  principally  engaged  in  the  conduct  of  two  or  more  such
  businesses,  and  every  corporation, joint-stock company or association
  formed for or principally engaged in the conduct of a  railroad,  palace
  car,  sleeping  car  or  trucking  business or formed for or principally
  engaged in the conduct of two or more of such businesses and  which  has
  made  an  election  pursuant  to  subdivision ten of section one hundred
  eighty-three of this article, and every other  corporation,  joint-stock
  company   or  association  principally  engaged  in  the  conduct  of  a
  transportation  or  transmission   business,   except   a   corporation,
  joint-stock  company or association formed for or principally engaged in
  the conduct of a railroad, palace car, sleeping car or trucking business
  or formed for or principally engaged in the conduct of two  or  more  of
  such  businesses  and  which  has  not made the election provided for in
  subdivision ten of section one hundred eighty-three of this article, and
  except a corporation, joint-stock  company  or  association  principally
  engaged  in  the  conduct  of aviation (including air freight forwarders
  acting as principal  and  like  indirect  air  carriers)  and  except  a
  corporation  principally engaged in providing telecommunication services
  between aircraft and dispatcher, aircraft and  air  traffic  control  or
  ground station and ground station (or any combination of the foregoing),
  at  least  ninety  percent  of  the voting stock of which corporation is
  owned, directly or indirectly, by air carriers and  which  corporation's
  principal  function  is  to  fulfill the requirements of (i) the federal
  aviation  administration  (or  the  successor  thereto)  or   (ii)   the
  international  civil  aviation  organization (or the successor thereto),
  relating to the existence of a communication system between aircraft and
  dispatcher, aircraft and air  traffic  control  or  ground  station  and
  ground station (or any combination of the foregoing) for the purposes of
  air  safety and navigation and except a corporation, joint-stock company
  or association which is liable to taxation under article  thirty-two  of
  this  chapter,  shall  pay for the privilege of exercising its corporate
  franchise, or of doing business, or of employing capital, or  of  owning
  or leasing property in the metropolitan commuter transportation district
  in  such corporate or organized capacity, or of maintaining an office in
  such district, a tax  surcharge  for  all  or  any  part  of  its  years
  commencing  on  or  after January first, nineteen hundred eighty-two but
  ending before December thirty-first, two thousand  thirteen,  which  tax
  surcharge,  in  addition  to  the  tax  imposed  by  section one hundred
  eighty-three of this article, shall be computed at the rate of  eighteen
  percent  of  the tax imposed under such section one hundred eighty-three
  for such years  or  any  part  of  such  years  ending  before  December
  thirty-first,  nineteen  hundred eighty-three after the deduction of any
  credits otherwise allowable under this  article,  and  at  the  rate  of

  seventeen  percent  of the tax imposed under such section for such years
  or any part of such years ending  on  or  after  December  thirty-first,
  nineteen  hundred  eighty-three  after  the  deduction  of  any  credits
  otherwise  allowable  under  this  article; provided, however, that such
  rates of tax surcharge shall be applied only to that portion of the  tax
  imposed under section one hundred eighty-three of this article after the
  deduction of any credits otherwise allowable under this article which is
  attributable  to  the taxpayer's business activity carried on within the
  metropolitan commuter transportation district as so  determined  in  the
  manner  prescribed  by  the  rules  and  regulations  promulgated by the
  commissioner; and provided, further, that the tax surcharge  imposed  by
  this  section shall not be imposed upon any taxpayer for more than three
  hundred seventy-two months.
    2. The owning or holding in the metropolitan  commuter  transportation
  district  by  a  corporation, or by a trustee or trustees included under
  this section within the meaning of the term corporation as  hereinbefore
  defined, of property shall constitute doing business in the metropolitan
  commuter  transportation  district  within  the meaning of this section;
  provided, however, that the owning or holding  in  such  district  by  a
  railroad,  palace car or sleeping car corporation, business, navigation,
  canal, ferry, (except a ferry  company  operating  between  any  of  the
  boroughs  of the city of New York under a lease granted by the city), or
  steamboat or any other corporation formed for or principally engaged  in
  the  operation of vessels included under this section within the meaning
  of the term  corporation  as  hereinbefore  defined,  of  property  used
  exclusively in interstate or foreign commerce shall not constitute doing
  business  in such district within the intent of this section. However, a
  corporation or such trustee or trustees shall not be deemed to be  doing
  business,  employing capital, owning or leasing property, or maintaining
  an office in the metropolitan commuter transportation district, for  the
  purposes  of  this  section,  by  reason  of (a) the maintenance of cash
  balances with banks or trust  companies  in  the  metropolitan  commuter
  transportation  district,  or  (b)  the  ownership of shares of stock or
  securities kept in the metropolitan commuter transportation district, if
  kept in a safe deposit box, safe, vault or other receptacle  rented  for
  the  purpose, or if pledged as collateral security, or if deposited with
  one or more banks or trust companies, or brokers who are  members  of  a
  recognized security exchange, in safekeeping or custody accounts, or (c)
  the  taking  of  any action by any such bank or trust company or broker,
  which is incidental to the rendering of safekeeping or custodian service
  to such corporation, or  (d)  the  maintenance  of  an  office  in  such
  district by one or more officers or directors of the corporation who are
  not  employees  of  the  corporation if the corporation otherwise is not
  doing business in such district, and does not employ capital or  own  or
  lease  property in such district, or (e) the keeping of books or records
  of a corporation in such district if such books or records are not  kept
  by employees of such corporation and such corporation does not otherwise
  do business, employ capital, own or lease property or maintain an office
  in  such  district,  or (f) any combination of the foregoing activities.
  Provided,  further,  that  a  railroad,  palace  car  or  sleeping   car
  corporation,  navigation, canal, ferry (except a ferry company operating
  between any of the boroughs of the  city  of  New  York  under  a  lease
  granted  by the city), steamboat, or any other corporation formed for or
  principally engaged in the operation of vessels whose only  activity  in
  the metropolitan commuter transportation district is (i) the maintenance
  of  an  office in such district and for the employing of capital in such
  district and (ii) the use  of  property  exclusively  in  interstate  or

  foreign  commerce,  shall not be subject to the tax surcharge imposed by
  this section.
    3.  The  term metropolitan commuter transportation district as used in
  this section  shall  be  defined  pursuant  to  section  twelve  hundred
  sixty-two of the public authorities law.
    4.  Notwithstanding any contrary provisions of state or local law, the
  tax surcharge imposed under this section  shall  not  be  allowed  as  a
  deduction  in  the  computation  of any state or local tax imposed under
  this chapter or any chapter  or  local  law.  Furthermore,  the  credits
  otherwise  allowable under this article shall not be allowed against the
  tax surcharge imposed by this section.
    5. The report covering the tax  surcharge  which  must  be  calculated
  pursuant to this section based upon the tax reportable on the report due
  by  March  fifteenth,  nineteen  hundred  eighty-two  under  section one
  hundred eighty-three of this article shall be filed on or  before  March
  fifteenth,  nineteen  hundred  eighty-three. The report covering the tax
  surcharge which must be calculated pursuant to this section  based  upon
  the  tax  reportable  on  the  report  due  by March fifteenth, nineteen
  hundred eighty-three under section  one  hundred  eighty-three  of  this
  article  shall  be  filed on or before March fifteenth, nineteen hundred
  eighty-four. The  report  covering  the  tax  surcharge  which  must  be
  calculated pursuant to this section based upon the tax reportable on the
  report  due  by  March  fifteenth,  nineteen  hundred  eighty-four under
  section one hundred eighty-three of this article shall be  filed  on  or
  before   March  fifteenth,  nineteen  hundred  eighty-five.  The  report
  covering the tax surcharge which must be  calculated  pursuant  to  this
  section  based  upon  the  tax  reportable  on  the  report due by March
  fifteenth,  nineteen  hundred  eighty-five  under  section  one  hundred
  eighty-three  of  this  article  shall  be  filed  on  or  before  March
  fifteenth, nineteen hundred eighty-six.  The  report  covering  the  tax
  surcharge  which  must be calculated pursuant to this section based upon
  the tax reportable on  the  report  due  by  March  fifteenth,  nineteen
  hundred  eighty-six  under  section  one  hundred  eighty-three  of this
  article shall be filed on or before March  fifteenth,  nineteen  hundred
  eighty-seven.  The  report  covering  the  tax  surcharge  which must be
  calculated pursuant to this section based upon the tax reportable on the
  report due by  March  fifteenth,  nineteen  hundred  eighty-seven  under
  section  one  hundred  eighty-three of this article shall be filed on or
  before  March  fifteenth,  nineteen  hundred  eighty-eight.  The  report
  covering  the  tax  surcharge  which must be calculated pursuant to this
  section based upon the  tax  reportable  on  the  report  due  by  March
  fifteenth,  nineteen  hundred  eighty-eight  under  section  one hundred
  eighty-three  of  this  article  shall  be  filed  on  or  before  March
  fifteenth,  nineteen  hundred  eighty-nine.  The report covering the tax
  surcharge which must be calculated pursuant to this section  based  upon
  the  tax  reportable  on  the  report  due  by March fifteenth, nineteen
  hundred eighty-nine under  section  one  hundred  eighty-three  of  this
  article  shall  be  filed on or before March fifteenth, nineteen hundred
  ninety. The report covering the tax surcharge which must  be  calculated
  pursuant to this section based upon the tax reportable on the report due
  by   March   fifteenth  of  any  year  subsequent  to  nineteen  hundred
  eighty-nine under section one hundred eighty-three of this article shall
  be filed on or before March fifteenth of the year next  succeeding  such
  year. An extension pursuant to section one hundred ninety-three shall be
  allowed  only  if  a taxpayer files with the commissioner an application
  for extension in  such  form  as  said  commissioner  may  prescribe  by
  regulation  and pays on or before the date of such filing in addition to
  any other amounts required under this article, either ninety percent  of

  the  entire tax surcharge required to be paid under this section for the
  applicable period, or not less than  the  tax  surcharge  shown  on  the
  taxpayer's  report  for  the  preceding  year,  if  such  preceding year
  consisted  of  twelve  months. The tax surcharge imposed by this section
  shall be payable to the commissioner in full at the time the  report  is
  required  to  be  filed,  and such tax surcharge or the balance thereof,
  imposed on any taxpayer which ceases to exercise  its  franchise  or  be
  subject to the tax surcharge imposed by this section shall be payable to
  the  commissioner  at  the  time  the  report  is  required to be filed,
  provided such tax surcharge of a domestic corporation which continues to
  possess  its  franchise  shall  be  subject   to   adjustment   as   the
  circumstances  may  require;  all  other  tax  surcharges  of  any  such
  taxpayer, which pursuant to the foregoing  provisions  of  this  section
  would  otherwise  be  payable  subsequent  to  the  time  such report is
  required to be filed, shall nevertheless be payable at such time. All of
  the provisions of this  article  presently  applicable  to  section  one
  hundred eighty-three of this article are applicable to the tax surcharge
  imposed  by  this  section  except for section one hundred ninety-two of
  this article.