| Section 180. Organization tax; taxes on changes of capital |
| Section 181. License and maintenance fees on foreign corporations |
| Section 182. Additional franchise tax on certain oil companies |
| Section 182-A. Franchise tax on certain oil companies |
| Section 183. Franchise tax on transportation and transmission corporations and associations |
| Section 183-A. Temporary metropolitan transportation business tax surcharge on transportation and transmission corporations and associations |
| Section 184. Additional franchise tax on transportation and transmission corporations and associations |
| Section 184-A. Additional temporary metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services |
| Section 185. Franchise tax on farmers', fruit growers', and other like agricultural corporations organized and operated on a co-operative basis |
| Section 186-A. Tax on the furnishing of utility services |
| Section 186-C. Temporary metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services |
| Section 186-D. Transportation business tax on utility services in Erie county |
| Section 186-E. Excise tax on telecommunication services |
| Section 186-F. Public safety communications surcharge |
| Section 187. Credit for special additional mortgage recording tax |
| Section 187-A. Credit for employment of persons with disabilities |
| Section 187-B. Alternative fuels credit |
| Section 187-C. Biofuel production credit |
| Section 187-D. Green building credit |
| Section 187-E. Credit for transportation improvement contributions |
| Section 187-F. Order of credits |
| Section 187-G. Brownfield redevelopment tax credit |
| Section 187-H. Remediated brownfield credit for real property taxes for qualified sites |
| Section 187-I. Environmental remediation insurance credit |
| Section 187-J. QEZE credit for real property taxes for agricultural cooperatives |
| Section 187-K. Empire zone investment tax credit for agricultural cooperatives |
| Section 187-L. Empire zone employment incentive credit for agricultural cooperatives |
| Section 187-M. Empire zone wage tax credit for agricultural cooperatives |
| Section 187-N. Security training tax credit |
| Section 187-N*2. Fuel cell electric generating equipment expenditures credit |
| Section 188. Tax surcharge |
| Section 189-B. Tax surcharge |
| Section 190. Long-term care insurance credit |
| Section 191. Receivers, etc |
| Section 192. Reports of corporations |
| Section 193. Extension of time for filing report |
| Section 194. Further requirements as to reports of corporations |
| Section 197. Payment of tax and penalties |
| Section 197-A. Declaration of estimated tax |
| Section 197-B. Payments of estimated tax |
| Section 197-C. Applicability of section one hundred eighty-two-a |
| Section 202. Secrecy required of officials; penalty for violation |
| Section 203. Collection of taxes |
| Section 203-A. Dissolution of delinquent business corporations |
| Section 203-B. Annulment of authority to do business by foreign corporations |
| Section 204. Reports to be made by the secretary of state |
| Section 205. Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter |
| Section 206. Deposit and disposition of revenue |
| Section 207. Limitation of time |
| Section 207-A. Exemption of corporations owned by a municipality |
| Section 207-B. Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four |