A newly-issued Corporate Tax Reform Frequently Asked Question ("FAQ") on the New York State Tax Department's website explains why some corporations have received Notice and Demand Statements for Article 9-A tax for the 2015 tax year, the first year under corporate tax reform. According to the FAQ, where the Department receives a return that reports zero receipts, or the taxpayer writes "NONE" or leaves the "Everywhere" receipts reported on line 54 of the Article 9-A return blank, the Department will often recompute the apportionment factor as 100% and adjust the tax due accordingly. For taxpayers that receive such Notices and Demand but that disagree with the Department's recomputations, the Department advises that the taxpayers amend their Article 9-A returns and properly complete the apportionment factor schedule.