(b) A corporation principally engaged in the operation of vessels shall determine the portion of its tax attributable to business activity carried on in the metropolitan commuter transportation district during the period covered by the report or reports required by this section by multiplying the tax imposed under section one hundred eighty-four of this article by a percentage which represents the ratio of the aggregate number of working days of the vessels it owns or leases in all navigable lakes, rivers, streams and waters within the metropolitan commuter transportation district to the aggregate number of working days of all the vessels it owns or leases within the entire state and in the New York territorial waters during such period.

(c) A telephone or telegraph corporation shall determine the portion of its tax attributable to business activity carried on within the metropolitan commuter transportation district by multiplying the tax imposed under section one hundred eighty-four of this article by the ratio of its total gross operating revenue from transmission services performed wholly within the metropolitan commuter transportation district to its total gross operating revenue from transmission services performed within the entire state during the period covered by the report or reports required under this article.

(d) With respect to other types of transportation and transmission corporations or where the tax commission decides that with respect to a certain corporation the method prescribed above does not fairly and equitably reflect gross earnings from all sources within the metropolitan commuter transportation district, the tax commission shall prescribe methods of allocation or apportionment which fairly and equitably reflect gross earnings from all sources within such district. Also, the tax commission may, in order to properly reflect gross earnings, determine the report period in which any item of gross earnings shall be included without regard to the method of accounting employed by a corporation taxable hereunder. 3. The term metropolitan commuter transportation district as used in this section shall be defined pursuant to section twelve hundred sixty-two of the public authorities law. 4. Notwithstanding any contrary provisions of state or local law, the tax surcharge imposed under this section shall not be allowed as a deduction in the computation of any state or local tax imposed under this chapter or any chapter or local law. Furthermore, the credits otherwise allowable under this article shall not be allowed against the tax surcharge imposed by this section. 5. The provisions concerning reports under section one hundred ninety-two of this article shall be applicable to this section. An extension pursuant to section one hundred ninety-three shall be allowed only if a taxpayer files with the commissioner an application for extension in such form as said commissioner may prescribe by regulation and pays on or before the date of such filing in addition to any other amounts required under this article, either ninety percent of the entire tax surcharge required to be paid under this section for the applicable period, or not less than the tax surcharge shown on the taxpayer's report for the preceding taxable year, if such preceding taxable year was a taxable year of twelve months. The tax surcharge imposed by this section shall be payable to the commissioner in full at the time the report is required to be filed, and such tax surcharge or the balance thereof, imposed on any taxpayer which ceases to exercise its franchise or be subject to the tax surcharge imposed by this section shall be payable to the commissioner at the time the report is required to be filed, provided such tax surcharge of a domestic corporation which continues to possess its franchise shall be subject to adjustment as the circumstances may require; all other tax surcharges of any such taxpayer, which pursuant to the foregoing provisions of this section would otherwise be payable subsequent to the time such report is required to be filed, shall nevertheless be payable at such time. All of the provisions of this article presently applicable to section one hundred eighty-four of this article are applicable to the tax surcharge imposed by this section.