§ 11-93 Combined Reports; Gross References.

For corporations taxed on a combined basis, see 19 RCNY §§ 11-86 and 11-91(a) through (c), supra. As to combined corporations ceasing to be subject to tax under Subchapter 2 of Chapter 6 of Title 11, see 19 RCNY §§ 11-14 and 11-88, supra. For computation of tax on the basis of combined reports, see 19 RCNY § 11-24, supra. For computation of minimum tax on combined reports, see 19 RCNY § 11-44(b), supra. For computation of entire net income on the basis of combined reports, see 19 RCNY §§ 11-24, 11-27(h), and 11-32, supra. For computation of business and investment capital on the basis of combined reports, see 19 RCNY § 11-42, supra. For computation of subsidiary capital on the basis of combined reports, see 19 RCNY § 11-48, supra. For determination of the receipts factor on the basis of combined reports, see 19 RCNY § 11-65(f), supra. For determination of the property factor based on intercompany rentals of real property, see 19 RCNY § 11-64(b), supra. For general rules of allocation in the case of combined reports, see 19 RCNY § 11-62, supra.

§ 11-94 Fee for Searches and Certificates.

A fee of five dollars will be charged for a search of the corporation tax records of the Commissioner of Finance and a certificate of the facts disclosed thereby, with respect to any corporation.

§ 11-95 Electronic Filing and Payment.

Pursuant to 19 RCNY § 17-03, the Commissioner may authorize the electronic filing of returns, reports, or other forms and the electronic payment of tax required by this chapter.