New York Statutes

§ 209-L*2 — Gift for lupus education and prevention

New York·Law TAX Tax·Art. 9-A Franchise Tax On Business Corporations
* § 209-L. Gift for lupus education and prevention. A taxpayer in any\ntaxable year may elect to contribute to the support of the lupus\neducation and prevention fund. Such contribution shall be in any whole\ndollar amount and shall not reduce the amount of the state tax owed by\nsuch taxpayer. The commissioner shall include space on the corporate\nincome tax return to enable a taxpayer to make such contribution.\nNotwithstanding any other provision of law, all revenues collected\npursuant to this section shall be credited to the lupus education and\nprevention fund and shall be used only for those purposes enumerated in\nsection ninety-seven-rrrr of the state finance law.\n * NB There are 3 § 209-L's\n

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