N.Y. Tax Law § 1201-e: Credit

§ 1201-e. Credit. 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.