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N.Y. Constitution Law § 4

Certain corporations not to be discriminated against

New York · New York Constitution Law · Status: effective · Effective 2014-09-22

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N.Y. Constitution Law § 4, Certain corporations not to be discriminated against, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1096342
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§ 4. Where the state has power to tax corporations incorporated under the laws of the United States there shall be no discrimination in the rates and method of taxation between such corporations and other corporations exercising substantially similar functions and engaged in substantially similar business within the state.