NY Const, art XVI, § 4 · Article XVI. Taxation
Certain corporations not to be discriminated against
Verbatim from the official edition
Text — Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
§ 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.
Source of truth
- Edition
- Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/CNSA16S4
- Text hash
- sha256 63e04e516de8b95f8a37bce185af797810b6e6eafcc632bd010890b52f6909ed
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.