Section 180 of the Tax Law Organizational tax; taxes on changes of capital was repealed by Chapter 59 of the Laws of 2014. Effective January 1, 2015 the Department of State will not collect a tax on shares when forming a corporation. Additionally, no tax will be collected when filing a Certificate of Amendment to a Certificate of Incorporation to increase the number of authorized shares or change the authorized shares.
New York – Organizational Tax; Taxes on Changes of Capital