2015 New York Laws
TAX - Tax
Article 9 - (Tax) CORPORATION TAX
189-B - Tax surcharge.

  189-b.  Tax  surcharge.  1.  In  addition  to the tax imposed under
  section one hundred eighty-nine of this article, there is hereby imposed
  a tax surcharge at the rate  of  fifteen  percent,  for  taxable  months
  beginning  on  or  after  August  first, nineteen hundred ninety-one and
  ending  on   or   before   December   thirty-first,   nineteen   hundred
  ninety-three;  at  the rate of ten percent, for taxable months beginning
  on or after January first, nineteen hundred ninety-four and ending on or
  before May thirty-first, nineteen hundred ninety-five; at  the  rate  of
  seven  and  one-half  percent,  for taxable months beginning on or after
  June first, nineteen hundred ninety-five and ending  on  or  before  May
  thirty-first,  nineteen  hundred  ninety-six; and at the rate of two and
  one-half percent, for taxable months beginning on or after  June  first,
  nineteen  hundred  ninety-six  and ending on or before May thirty-first,
  nineteen hundred ninety-seven, of the  tax  imposed  under  section  one
  hundred eighty-nine of this article.
2. The provisions concerning reports, payment and collection of tax in
  subdivision  three  of  section  one hundred eighty-nine of this article
  shall be applicable to this section.   All of  the  provisions  of  this
  article  presently applicable to section one hundred eighty-nine of this
  article are applicable to the tax surcharge imposed by this section.
3. The amount of tax surcharge imposed pursuant to this section  shall
  not  be  included in any calculation of a tax surcharge imposed pursuant
  to section one hundred eighty-nine-a of this article.