§ 624. Tax on special franchise not to affect other taxes. The payment\nof a tax on a special franchise shall not relieve any special franchise\nowner from the payment of any organization tax, franchise tax or any tax\notherwise imposed by article nine of the tax law or any other provision\nof law, but tangible property situated in, under, above, upon or through\nany public street, highway, water or other public place, subject to\nassessment as a special franchise, shall not be taxable except upon the\nassessment made by the commissioner as provided herein.\n
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.