New York Statutes
§ 209-L*2 — Gift for lupus education and prevention
New York § 209-L*2
This text of New York § 209-L*2 (Gift for lupus education and prevention) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Tax § 209-L*2 (2026).
Text
* § 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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New York § 209-L*2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/209-L*2.