N.Y. RPT Law § 624
This is the official text of N.Y. RPT Law § 624, part of New York’s RPT Law — part of the compiled statutory law of New York, published by the state as "RPT Law." Browse the sections below, each linked to its official government source.
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Tax on special franchise not to affect other taxes
Official statutory text
§ 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
Status: in_force · Read it on the official government site
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