Article 1. SHORT TITLE; DEFINITIONS; MISCELLANEOUS  


Section 1. Short title
Section 2. Definitions
Section 3. Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce
Section 4. Exemption from certain excise and sales taxes granted to the United Nations
Section 5. Obtaining and furnishing taxpayer identification information
Section 5-A. Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors
Section 6. Filing of warrants in the department of state
Section 7. Inapplicability of certain money judgment enforcement procedures
Section 8. Exemption from taxes granted to REMICs
Section 9. Electronic funds transfer by certain taxpayers remitting withholding taxes
Section 10. Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on motor fuel and diesel motor fuel, and motor fuel and petroleum business taxes
Section 11. Certified capital companies
Section 12. Internet; advertising, vendor status, nexus
Section 13. (a) Exemption from taxation for victims or targets of Nazi persecution
Section 14. Empire zones program
Section 14-A. IMB credit for energy taxes
Section 15. QEZE credit for real property taxes
Section 16. QEZE tax reduction credit
Section 17. Empire zones tax benefits report
Section 18. Low-income housing credit
Section 19. Green building credit
Section 20. Credit for transportation improvement contributions
Section 21. Brownfield redevelopment tax credit
Section 21*2. Disclosure of taxpayer information in cases involving abandoned property
Section 22. Tax credit for remediated brownfields
Section 23. Environmental remediation insurance credit
Section 24. Empire state film production credit
Section 25. Disclosure of certain transactions and related information
Section 26. Security training tax credit
Section 27. Suspension of tax-exempt status of terrorist organizations
Section 28. Empire state commercial production credit
Section 28*2. Biofuel production credit
Section 29. Mandatory electronic filing and payment
Section 30. Bad check or failed electronic funds withdrawal fee
Section 32. Registration of tax return preparers