Form Ct-397 - Report Of Annual License Fee

Page 2 of 2 CT-397 (2011)

than 300,000, and must have at least 35% of the service, as

measured by relative thermal usage, distributed to and used by

members who:

— qualify as certain exempt organizations under the New York

State Sales and Use Tax Law (for example, governmental,

educational, charitable, religious); or

— qualify as cooperative corporations without stock, that have

federal IRC section 501(c)(12) status.

•

Members of heating/cooling cooperative corporations as

described above.

Types of cooperative corporations that are not exempt from

franchise tax, corporation tax, or license fee requirements under Tax

Law section 181, and therefore are not required to file this form, are:

•

Agricultural cooperative corporations with capital stock

organized for the sole purpose of raising crops are subject to

the franchise tax imposed by Tax Law, Article 9, section 185.

(See Form CT-185, Cooperative Agricultural Corporation

Franchise Tax Return.)

•

Cooperative corporations with capital stock that operate

for a profit are taxable under Tax Law Article 9-A. (See

Form CT-3, General Business Corporation Franchise Tax Return,

or Form CT-4, General Business Corporation Franchise Tax

Return Short Form.)

Payment

Make your check or money order payable in United States funds.

We will accept a foreign check or foreign money order only if

payable through a United States bank or if marked Payable in U.S.

funds.

When and where to file

On or before March 15th following the close of the calendar year,

mail this completed form and $10 check or money order to:

NYS CORPORATION TAX

REGISTRATION UNIT

W A HARRIMAN CAMPUS

ALBANY NY 12227

Private delivery services

If you choose, you may use a private delivery service, instead of

the U.S. Postal Service, to mail in your form and tax payment.

However, if, at a later date, you need to establish the date you

filed or paid your tax, you cannot use the date recorded by a

private delivery service unless you used a delivery service that

has been designated by the U.S. Secretary of the Treasury or the

Commissioner of Taxation and Finance. (Currently designated

delivery services are listed in Publication 55, Designated Private

Delivery Services. See Need help? for information on obtaining

forms and publications.) If you have used a designated private

delivery service and need to establish the date you filed your form,

contact that private delivery service for instructions on how to

obtain written proof of the date your form was given to the delivery

service for delivery.

Form Ct-397 - Report Of Annual License Fee - 2011 Page 2

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