Section 1201-E. Credit

Latest version.

A taxpayer that is subject to a gross receipts tax
  imposed under a local law adopted pursuant to subdivision (a) of section
  twelve hundred one of this article shall be entitled to a credit to  the
  extent  provided  in  sections  twenty-five-y  and  twenty-five-z of the
  general city law with respect to a relocation as therein defined  on  or
  after January first, nineteen hundred ninety-nine.

                    
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