§ 4. Certain corporations not to be discriminated against.
49 words·~1 min read·
/ny/constitution/taxation/4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 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.