Get NY DTF CT-399 2016

Definitions for Article 9-A corporations. ... a nonstock or not-for-profit corporation, no part of whose net earnings inures to the benefit of any officer, director, or member; a continuing section 186 taxpayer (Article 9).

Article 9 of the Uniform Commercial Code (UCC), as adopted by all fifty states, generally governs secured transactions where security interests are taken in personal property. It regulates creation and enforcement of security interests in movable property, intangible property, and fixtures.

Under Article 9 of the Uniform Commercial Code (UCC), which covers secured transactions, in order for a creditor to become a secured party that is, a party with a legal right to take possession of collateral in the event of the debtor's failure to pay the creditor must take special steps.

Current secured transactions law draws a distinction between real estate collateral and personal property collateral. In general, Article 9 of the Uniform Commercial Code applies only to security interests in personal property and fixtures, not liens on real property. See current §9-102(1)(a) and §9-104(b & j).

Article 9 regulates the creation of security interests, and the enforcement of those interests, in movable or intangible property and fixtures. It encompasses a wide variety of possessory liens and determines the legal right of ownership if a debtor does not meet his or her obligations.

Article 9 is interpreted to allow the existence of the SDF as long as its sole purpose is to defend Japan.

Upon the completion of an Article 9 sale, the buyer takes whatever rights the debtor had in the collateral, and the foreclosing party's security interest is "discharge[d]" as well as any "subordinate security interests" and generally any "subordinate liens."

Article 9 of the Uniform Commercial Code (UCC), as adopted by all fifty states, generally governs secured transactions where security interests are taken in personal property. It regulates creation and enforcement of security interests in movable property, intangible property, and fixtures.

Under Article 9, a security interest is created by a security agreement, under which the debtor grants a security interest in the debtor's property as collateral for a loan or other obligation. ... The creditor may take possession of such property in satisfaction of the underlying obligation.

Article 9-A Franchise tax on general business corporations. ... you are a foreign corporation that is a general partner in a partnership that does business, employs capital, owns or leases property, maintains an office, or derives receipts from activity, in New York State; or.

The New York MTA surcharge rate will increase from 28.6% to 28.9% for tax year 2019. The charge is a corporate franchise tax. The rate will remain the same in later tax years unless the Commissioner of Taxation and Finance establishes a new rate.

The effective maximum corporation franchise tax on S corporations in New York is $4,500. Any New York business seeking S status must file an additional form with the state in addition to filing the federal designation form. ... State tax rates on personal income range from 4 to 8.82%, as of 2015.

Capital tax is a tax on a corporation's taxable capital, comprising of capital stock, surpluses, indebtedness, and reserves. Capital tax is applicable to capital owned by a company, not its spending. In contrast to income taxes, capital taxes are charged regardless of the profitability of the firm.

The MTA surcharge rate is. · 25.6% for tax years beginning on or after January 1, 2015 and before January 1, 2016; · 28% for tax years beginning on or after January 1, 2016 and before January 1, 2017; and. · 28.3% for tax years beginning on or after January 1, 2017 and before January 1, 2018.

The New York MTA surcharge rate will increase from 28.6% to 28.9% for tax year 2019. The charge is a corporate franchise tax. The rate will remain the same in later tax years unless the Commissioner of Taxation and Finance establishes a new rate.