{"data":{"id":"us-ny/n.y.-tax-law-1201-e","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1201-e","heading":"Credit","body":"§ 1201-e.  Credit. A taxpayer that is subject to a gross receipts tax\nimposed under a local law adopted pursuant to subdivision (a) of section\ntwelve hundred one of this article shall be entitled to a credit to the\nextent provided in sections twenty-five-y and twenty-five-z of the\ngeneral city law with respect to a relocation as therein defined on or\nafter January first, nineteen hundred ninety-nine.","path":["Tax Law","Article 29. Taxes Authorized For Cities, Counties and School Districts","Part 1. Authority to Impose Taxes","Subpart A. Taxes Administered By Cities, Counties and School Districts"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1201-E","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"31b691375f8c0540a94094fa761ee01d02b8567290fb0709df2761a5feefb7e1","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1201-d","next":"us-ny/n.y.-tax-law-1202"},"notice":"GroundRules: Original legal text. Not legal advice."}