N.Y. Tax Law § 1221: Taxes not authorized

§ 1221. Taxes not authorized. (a) This article shall not be construed

as authorizing the imposition of:

(1) a tax on incomes or upon the transfers of estates of deceased

persons,

(2) a tax upon gross income from the operation of hotels, multiple

dwellings or office buildings by persons in the business of operating or

leasing sleeping or parlor railroad cars or of operating railroads other

than street surface, rapid transit, subways and elevated railroads,

(3) except in accordance with the provisions of section twenty-b of

the general city law, a tax upon gross incomes, gross operating incomes

or gross receipts of persons subject to taxation under the provisions of

section one hundred eighty-six-a or one hundred eighty-six-e of this

chapter, but this clause shall not be deemed to restrict the power to

tax persons not subject to taxation under such section of this chapter

who are otherwise subject to taxation under subdivision (a) of section

twelve hundred one, nor the power to provide for credits against any tax

imposed pursuant to such subdivision, nor to limit the rates of taxes

authorized to be imposed by such subdivision (a) of such section twelve

hundred one, or

(4) a tax upon interest or dividends received from a corporation by a

person referred to in this section.