{"data":{"id":"us-ny/n.y.-tax-law-207-a","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 207-a","heading":"Exemption of corporations owned by a municipality","body":"§ 207-a. Exemption of corporations owned by a municipality.  On and\nafter the second day of June, nineteen hundred forty, the provisions of\nthis article shall not apply to any corporation all of the capital stock\nof which is owned by a municipal corporation of this state.","path":["Tax Law","Article 9. Corporation Tax"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/207-A","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"3e97ac16c109470cc49d59f9bb4e19263c512ed880899c9aaadaad50e874cd64","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-207","next":"us-ny/n.y.-tax-law-207-b"},"notice":"GroundRules: Original legal text. Not legal advice."}