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Directory Results for New York State Department of Taxation and Finance Instructions for CT186M CT186MI Utility Corporation MTA Surcharge Return For continuing section 186 taxpayers only (certain independent power producers) Tax Law Article 9, Section 186b to New York State Department of Taxation and Finance Instructions for CT186M CT186MI Utility Corporation MTA Surcharge Return For continuing section 186 taxpayers only (certain independent power producers) Tax Law Article 9, Section 186b