New York Consolidated Laws, Tax Law - TAX § 1201-e. Credit

A taxpayer that is subject to a gross receipts tax imposed under a local law adopted pursuant to subdivision (a) of section twelve hundred one of this article shall be entitled to a credit to the extent provided in sections twenty-five-y and twenty-five-z of the general city law with respect to a relocation as therein defined on or after January first, nineteen hundred ninety-nine.