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Directory Results for New York State Department of Taxation and Finance Instructions for CT-185 Cooperative Agricultural Corporation Franchise Tax Return Tax Law -- Article 9, Section 185 CT-185-I Important reminder to file a complete return: You must - tax to New York State Department of Taxation and Finance Instructions for CT-185 CT-185-I Cooperative Agricultural Corporation Franchise Tax Return Tax Law Article 9, Section 185 General Information Who Must File Form CT-185 Form CT-185 must