Statute · New York Constitution
N.Y. Const. art. XVI, § 4 — Certain corporations not to be discriminated against
N.Y. Const. art. XVI, § 4
- Type
- Statute
- Source
- New York Constitution
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY 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…
Citator
N.Y. Const. art. XVI, § 4 — Certain corporations not to be discriminated against is in force in the current edition of the Code, and nothing recorded condemns it.
§ 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.