N.Y. Tax Law § 1201-E — Credit

§ 1201-e. Credit. A taxpayer that is subject to a gross receipts tax\nimposed under a local law adopted pursuant to subdivision (a) of section\ntwelve hundred one of this article shall be entitled to a credit to the\nextent provided in sections twenty-five-y and twenty-five-z of the\ngeneral city law with respect to a relocation as therein defined on or\nafter January first, nineteen hundred ninety-nine.\n