Part II - GENERAL CORPORATION TAX
- Section 2 - Definitions
- Section 3 - Imposition of tax; exemptions
- Section 4 - Computation of tax
- Section 4-a - Credit relating to stock transfer tax
- Section 4-b - Credit relating to certain sales and compensating use taxes
- Section 4-c - Credit relating to certain expenses involved in the cost of relocating industrial and commercial employment opportunities
- Section 4-d - Credit relating to the annual increase in certain payments to a landlord by a taxpayer relocating industrial and commercial employment opportunities
- Section 4-e - Credit relating to certain sales and compensating use taxes
- Section 4-f - Credit relating to certain sales and compensating use taxes on electricity used in manufacturing, processing or assembling
- Section 4-h - Relocation and employment assistance credit
- Section 4-i - Lower Manhattan relocation and employment assistance credit
- Section 5 - Reports
- Section 6 - Payment and lien of tax
- Section 7 - Declaration of estimated tax
- Section 8 - Payments on account of estimated tax
- Section 9 - Collection of taxes
- Section 10 - Limitations of time