| An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion. | |
| Select another year |
|
|
|
|
|
Number |
Petitioner |
|---|---|
| TSB-A-13(7)C, (6)I |
Any partner in a qualified emerging technology company (QETC), who was granted an ownership percentage in the company greater than 10% when the company was formed, was ineligible to claim the QETC capital credit, because such partner(s) met the definition of "owner" from the inception of the company prior to making any qualified investments in the company |
| TSB-A-13(6)C |
Whether Petitioner X is "doing business" in New York and therefore is subject to the franchise tax imposed by Article 9-A of the Tax Law for the years at issue |
| TSB-A-13(5)C, (4)I |
Is the census tract a qualifying census tract for purposes of the credit for the rehabilitation of historic properties? |
| TSB-A-13(4)C |
Whether Petitioner's activities may be exempted from corporate franchise tax under the fulfillment clause and whether it should be paying franchise tax to New York State |
| TSB-A-13(3)C |
Whether Petitioner's U.S. subsidiary, Holdco, an Article 9-A taxpayer as a result of the Gramm-Leach-Bliley Act transitional provisions of Article 32, will continue to be taxed under Article 9-A subsequent to the completion of a plan of reorganization |
| TSB-A-13(2)C |
Whether Petitioner's Empire Zone (EZ) certification under Article 18-B of the General Municipal Law (GML) and its accompanying eligibility for EZ tax benefits, will survive and remain in full force and effect after its proposed change in its corporate structure |
| TSB-A-13(1)C, (2)I |
Whether Petitioner's Empire Zone (EZ) certification under Article 18-B of the General Municipal Law (GML) and its accompanying eligibility for EZ tax benefits will survive and remain in full force and effect if it changes its ownership structure |
| Other information | |
