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Directory Results for New York State Department of Taxation and Finance Instructions for CT-186 CT-186-I Utility Corporation Franchise Tax Return For continuing section 186 taxpayers only (certain independent power producers) Tax Law Article 9, Section 186 to New York State Department of Taxation and Finance Instructions for CT-186 CT-186-I Utility Corporation Franchise Tax Return For continuing section 186 taxpayers only (certain independent power producers) Tax Law Article 9, Section 186