1. (a) Generally, a corporation subject to the tax imposed by article 9-A of the Tax Law is required to pay:

   1. (1) a tax computed by one of the four bases set forth in this paragraph and must pay whichever results in the greatest tax:

      1. (i) a tax measured by the entire net income base (see Subpart 3-2 of this Part—Tax Measured by the Entire Net Income Base);
      2. (ii) a tax measured by the capital base (see Subpart 3-3 of this Part—Tax Measured by the Capital Base);
      3. (iii) a tax measured by the minimum taxable income base (see Subpart 3-4 of this Part— Tax Measured by the Minimum Taxable Income Base); or
      4. (iv) a tax measured by the fixed dollar minimum (see Subpart 3-5 of this Part—Tax Measured by the Fixed Dollar Minimum); plus
   2. (2) a tax measured by the subsidiary capital base, if any (see Subpart 3-6 of this Part—Tax Measured by the Subsidiary Capital Base).
2. (b) A small business taxpayer, as defined in section 210(1)(f) of the Tax Law, is required to compute the tax imposed by article 9-A of the Tax Law in accordance with section 210(1) of such law. A New York S corporation, as defined in section 208(1-A) of the Tax Law, is required to compute such tax in accordance with section 210(1)(g) of such law.
3. (c) For special rules concerning domestic international sales corporations, real estate investment trusts, regulated investment companies and corporate partners, see Subparts 3-9, 3-11, 3-12, and 3-13 of this Part, respectively.

Tax Law, § 210(1)