N.Y. Tax Law 209-H – Gift for honor and remembrance of veterans
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§ 209-H. Gift for honor and remembrance of veterans. Effective for any tax year commencing on or after January first, two thousand thirteen, any taxpayer in any taxable year may elect to contribute to the veterans remembrance and cemetery maintenance and operation fund. Such contribution shall be in any whole dollar amount and shall not reduce the amount of state tax owed by such taxpayer. The commissioner shall include space on the corporate income tax return to enable a taxpayer to make such contribution. Notwithstanding any other provision of law, all revenues collected pursuant to this § of the state finance law.
Terms Used In N.Y. Tax Law 209-H
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- taxpayer: means any corporation subject to tax under this article. See N.Y. Tax Law 208