Glossary • Updated 2026
Article 9-A (NY)
New York’s corporate franchise tax article: 6.5% business income base or a $25–$200,000 fixed dollar minimum, whichever is higher.
In detail
Calendar-year C-corps file CT-3 by April 15; S-corps file CT-3-S by March 15.
$1.283M of NY receipts = economic nexus.
Corporations doing business in the Metropolitan Commuter Transportation District add the MTA surcharge.
Where it matters
More definitions
Sources
- Cal. Rev. & Tax Code; 8 Del. C.; Wyo. Stat. Title 17; FTB/SOS glossaries