N.Y. TAX Law § 1221

§ 1221. Taxes not authorized. (a) This article shall not be construed\nas authorizing the imposition of:\n (1) a tax on incomes or upon the transfers of estates of deceased\npersons,\n (2) a tax upon gross income from the operation of hotels, multiple\ndwellings or office buildings by persons in the business of operating or\nleasing sleeping or parlor railroad cars or of operating railroads other\nthan street surface, rapid transit, subways and elevated railroads,\n (3) except in accordance with the provisions of section twenty-b of\nthe general city law, a tax upon gross incomes, gross operating incomes\nor gross receipts of persons subject to taxation under the provisions of\nsection one hundred eighty-six-a or one hundred eighty-six-e of this\nchapter, but this clause shall not be deemed to restrict the power to\ntax persons not subject to taxation under such section of this chapter\nwho are otherwise subject to taxation under subdivision (a) of section\ntwelve hundred one, nor the power to provide for credits against any tax\nimposed pursuant to such subdivision, nor to limit the rates of taxes\nauthorized to be imposed by such subdivision (a) of such section twelve\nhundred one, or\n (4) a tax upon interest or dividends received from a corporation by a\nperson referred to in this section.\n