§ 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.