Lahtinen, J.
Petitioners are regulated public utilities engaged in the business of providing natural gas to customers in New York City and Long Island. Starting in 2000, petitioners were subject to a corporate franchise tax pursuant to Tax Law article 9-A and, unlike Tax Law article 9 under which they had been previously taxed, article 9-A permits an investment tax credit (hereinafter ITC) for property that meets various criteria including, as relevant here, that...
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