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2015 New York Laws
TAX - Tax
Article 9 - (Tax) CORPORATION TAX
207-A - Exemption of corporations owned by a municipality.

NY Tax L § 207-A (2015) What's This?
  207-a.  Exemption  of corporations owned by a municipality.  On and
  after the second day of June, nineteen hundred forty, the provisions  of
  this article shall not apply to any corporation all of the capital stock
  of which is owned by a municipal corporation of this state.

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