TAX - Tax
- Article 1 - (1 - 34*2) SHORT TITLE; DEFINITIONS; MISCELLANEOUS
- 1 - Short title.
- 2 - Definitions.
- 3 - Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce.
- 4 - Exemption from certain excise and sales taxes granted to the United Nations.
- 5 - Obtaining and furnishing taxpayer identification information.
- 5-A - Certification of registration to collect sales and compensating use taxes by certain contractors, affiliates and subcontractors.
- 6 - Filing of warrants in the department of state.
- 7 - Inapplicability of certain money judgment enforcement procedures.
- 8 - Exemption from taxes granted to REMICs.
- 9 - Electronic funds transfer by certain taxpayers remitting withholding taxes.
- 10 - Electronic funds transfer by certain taxpayers remitting sales and compensating use taxes, prepaid sales and compensating use taxes on motor fuel and
- 11 - Certified capital companies.
- 12 - Internet; advertising, vendor status, nexus.
- 13 - (Enacted without section heading)
- 14 - Empire zones program.
- 14-A - IMB credit for energy taxes.
- 15 - QEZE credit for real property taxes.
- 16 - QEZE tax reduction credit.
- 17 - Empire zones tax benefits report.
- 18 - Low-income housing credit.
- 19 - Green building credit.
- 20 - Credit for transportation improvement contributions.
- 21 - Brownfield redevelopment tax credit.
- 21*2 - Disclosure of taxpayer information in cases involving abandoned property.
- 22 - Tax credit for remediated brownfields.
- 23 - Environmental remediation insurance credit.
- 24 - Empire state film production credit.
- 25 - Disclosure of certain transactions and related information.
- 26 - Security training tax credit.
- 27 - Suspension of tax-exempt status of terrorist organizations.
- 28 - Empire state commercial production credit.
- 28*2 - Biofuel production credit.
- 29 - Mandatory electronic filing and payment.
- 30 - Bad check or failed electronic funds withdrawal fee.
- 31 - Excelsior jobs program credit.
- 31*2 - Empire state film post production credit.
- 32 - Registration of tax return preparers.
- 33 - Correction periods for electronic tax documents and payments.
- 33*2 - Temporary deferral of certain tax credits.
- 34 - Tax return preparers and software companies not to charge separately for New York e-file services.
- 34*2 - Temporary deferral payout credits.
- Article 8 - (170 - 179) DEPARTMENT OF TAXATION AND FINANCE; COMMISSIONER OF TAXATION AND FINANCE
- 170 - Department of taxation and finance.
- 171 - Powers and duties of commissioner of taxation and finance.
- 171-A - Deposit and disposition of revenue.
- 171-A*2 - Statewide wage reporting system.
- 171-B - Verification of income.
- 171-C - Certain overpayments credited against past-due support.
- 171-D - Certain overpayments credited against defaulted governmental education loans.
- 171-E - Certain overpayments credited against national defense/national direct, health professions or nursing student loans.
- 171-F - Certain overpayments credited against outstanding debts owed to a state agency.
- 171-G - Provision of income information.
- 171-H - State directory of new hires.
- 171-I - Enforcement of child support and combined child and spousal support arrears.
- 171-J - Verification of payroll records.
- 171-K - Electronic signature.
- 171-L - Certain overpayments credited against outstanding tax debt owed to the city of New York.
- 171-M - Certain New York city tax overpayments credited against outstanding debts owed to the state of New York.
- 171-N - Certain overpayments credited against outstanding tax debts owed to other states.
- 171-O - Income verification for a city with a population of one million or more.
- 171-P - Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state of New York.
- 171-R - Brownfield credit report.
- 171-S - Brownfield redevelopment report.
- 171-T - Reciprocal offset agreements with the United States or other states.
- 171-U - Verification of income eligibility for basic STAR exemption.
- 172 - Official seal.
- 173 - Review by commissioner.
- 173-A - Hearing rights upon notice and demand
- 174 - Oaths, acknowledgments, subpoenas and commissions to take testimony.
- 174-A - Duration of warrant liens on real property.
- 175 - Manner of execution of instruments by the commissioner.
- 176 - Transfer of the powers and duties of the comptroller in relation to the assessment or collection of certain taxes.
- 177 - Construction.
- 179 - Definitions.
- Article 9 - (180 - 207-B) CORPORATION TAX
- 180 - Organization tax; taxes on changes of capital.
- 181 - License and maintenance fees on foreign corporations.
- 182 - Additional franchise tax on certain oil companies.
- 182-A - Franchise tax on certain oil companies.
- 183 - Franchise tax on transportation and transmission corporations and associations.
- 183-A - Temporary metropolitan transportation business tax surcharge on transportation and transmission corporations and associations.
- 184 - Additional franchise tax on transportation and transmission corporations and associations.
- 184-A - Additional temporary metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services.
- 185 - Franchise tax on farmers', fruit growers', and other like agricultural corporations organized and operated on a co-operative basis.
- 186-A - Tax on the furnishing of utility services.
- 186-C - Temporary metropolitan transportation business tax surcharge on utility services and excise tax on sale of telecommunication services.
- 186-D - Transportation business tax on utility services in Erie county.
- 186-E - Excise tax on telecommunication services.
- 186-F - Public safety communications surcharge.
- 187 - Credit for special additional mortgage recording tax.
- 187-A - Credit for employment of persons with disabilities.
- 187-B - Alternative fuels credit.
- 187-C - Biofuel production credit.
- 187-D - Green building credit.
- 187-E - Credit for transportation improvement contributions.
- 187-F - Order of credits.
- 187-G - Brownfield redevelopment tax credit.
- 187-H - Remediated brownfield credit for real property taxes for qualified sites.
- 187-I - Environmental remediation insurance credit.
- 187-J - QEZE credit for real property taxes for agricultural cooperatives.
- 187-K - Empire zone investment tax credit for agricultural cooperatives.
- 187-L - Empire zone employment incentive credit for agricultural cooperatives.
- 187-M - Empire zone wage tax credit for agricultural cooperatives.
- 187-N - Security training tax credit.
- 187-N*2 - Fuel cell electric generating equipment expenditures credit.
- 187-O - Temporary deferral nonrefundable payout credit.
- 187-P - Temporary deferral refundable payout credit.
- 188 - Tax surcharge.
- 189-B - Tax surcharge.
- 190 - Long-term care insurance credit.
- 191 - Receivers, etc., conducting corporate business.
- 192 - Reports of corporations.
- 193 - Extension of time for filing report.
- 194 - Further requirements as to reports of corporations.
- 197 - Payment of tax and penalties.
- 197-A - Declaration of estimated tax.
- 197-B - Payments of estimated tax.
- 197-C - Applicability of section one hundred eighty-two-a.
- 197-D - (Enacted without section heading).
- 202 - Secrecy required of officials; penalty for violation.
- 203 - Collection of taxes.
- 203-A - Dissolution of delinquent business corporations.
- 203-B - Annulment of authority to do business by foreign corporations.
- 204 - Reports to be made by the secretary of state.
- 205 - Deposit of moneys collected from taxes imposed by sections one hundred eighty-three and one hundred eighty-four of this chapter.
- 206 - Deposit and disposition of revenue.
- 207 - Limitation of time.
- 207-A - Exemption of corporations owned by a municipality.
- 207-B - Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.
- Article 9-A - (208 - 219-A) FRANCHISE TAX ON BUSINESS CORPORATIONS
- 208 - Definitions.
- 209 - Imposition of tax; exemptions.
- 209-A - Tax surcharge.
- 209-B - Temporary metropolitan transportation business tax surcharge.
- 209-C - Gift for fish and wildlife management.
- 209-D - Gift for breast cancer research and education.
- 209-E - Gift for prostate cancer research, detection and education.
- 209-F - Gift for the World Trade Center memorial foundation.
- 209-G - Gift for volunteer firefighter and volunteer emergency services workers recruitment and retention.
- 210 - Computation of tax.
- 211 - Reports.
- 213 - Payment and lien of tax.
- 213-A - Declaration of estimated tax.
- 213-B - Payments on account of estimated tax.
- 216 - Collection of taxes.
- 217 - Penalties.
- 218 - Deposit and disposition of revenue.
- 219 - Limitation of time.
- 219-A - Practice and procedure for taxable years ending on or after December thirty-first, nineteen hundred sixty-four.
- Article 11 - (250 - 267) TAX ON MORTGAGES
- 250 - Definitions.
- 251 - Procedure for review.
- 252 - Exemptions.
- 252-A - Other exemptions.
- 253 - Recording tax.
- 253-A - Recording tax by a city of one million or more.
- 253-B - Credit line mortgage.
- 253-C - Recording tax imposed by the county of Nassau.
- 253-D - Recording tax imposed by the city of Yonkers.
- 253-E - Recording tax imposed by the county of Broome.
- 253-F - Recording tax imposed by the county of Rockland.
- 253-G - Recording tax imposed by the county of Westchester.
- 253-H - Recording tax imposed by the county of Lewis.
- 253-I - Recording tax imposed by the county of Columbia.
- 253-J - Recording tax imposed by the county of Sullivan.
- 253-J*2 - Recording tax imposed by the county of Hamilton.
- 253-J*3 - Recording tax imposed by the county of Essex.
- 253-J*4 - Recording tax imposed by the county of Schoharie.
- 253-K - Recording tax imposed by the county of Genesee.
- 253-L - Recording tax imposed by the county of Rensselaer.
- 253-M - Recording tax imposed by the county of Wayne.
- 253-N - Recording tax imposed by the county of Wyoming.
- 253-O - Recording tax imposed by the county of Chautauqua.
- 253-P - Recording tax imposed by the county of Albany.
- 253-R - Recording tax imposed by the county of Schenectady.
- 253-S - Recording tax imposed by the county of Steuben.
- 253-T - Recording tax imposed by the county of Yates.
- 253-U - Recording tax imposed by the county of Herkimer.
- 253-V - Recording tax imposed by the county of Cortland.
- 253-W - Recording tax imposed by the county of Warren.
- 253-X - Recording tax imposed by the county of Cattaraugus.
- 253-X*2 - Recording tax imposed by the county of Greene.
- 254 - Optional tax on prior mortgages.
- 255 - Supplemental mortgages.
- 256 - Mortgages for indefinite amounts or for contract obligations.
- 257 - Payment of taxes.
- 257-A - Refund of mortgage taxes after rescission of certain credit transactions.
- 258 - Effect of nonpayment of taxes.
- 258-A - Payment of tax on instruments not recorded.
- 259 - Trust mortgages.
- 260 - Determination and apportionment by the state tax commission.
- 261 - Payment over and distribution of taxes.
- 262 - Expenses of officers.
- 263 - Supervisory power of commissioner of taxation and finance and comptroller.
- 264 - Tax on prior advance mortgages.
- 265 - Tax a lien; exceptions.
- 266 - Enforcement; procedure.
- 267 - Idem.; where recovery is had against trust mortgagee.
- Article 12 - (270 - 281-A) TAX ON TRANSFERS OF STOCK AND OTHER CORPORATE CERTIFICATES
- 270 - Amount of tax.
- 270-B - Exemption of certain transfers to legatees and others.
- 270-C - Transfers by operation of law; special exemptions.
- 270-D - Tax surcharge.
- 270-E - Maximum amounts of tax.
- 271 - Stamps, how prepared and sold.
- 271-A - Sale of stamps.
- 272 - Penalty for failure to pay tax; liability for tax of agent or broker.
- 273 - Canceling stamps; penalty for failure.
- 274 - Contracts for dies; expenses, how paid.
- 275 - Illegal use of stamps; penalty.
- 275-A - Registration; penalty for failure.
- 276 - Power of tax commission.
- 277 - Penalties; how recovered.
- 278 - Effect of failure to pay tax.
- 279 - Application of taxes.
- 279-A - Determination of tax.
- 279-B - Warrant for the collection of taxes.
- 280 - Refund of tax erroneously paid.
- 280-A - Rebate for stock transfer tax paid; penalty for false claims.
- 281 - Statute of limitations not applicable.
- 281-A - Alternative method of collection.
- Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
- 282 - Definitions.
- 282-A - Imposition of excise tax on Diesel motor fuel.
- 282-B - Additional Diesel motor fuel tax.
- 282-C - Supplemental Diesel motor fuel tax.
- 283 - Registration of distributors.
- 283-A - Licensing of importing transporters.
- 283-B - Licensing of terminal operators.
- 283-C - Liquefied petroleum gas fuel permit.
- 283-D - Direct payment permit with respect to dyed Diesel motor fuel used as residential or commercial heating oil.
- 284 - Tax imposed.
- 284-A - Additional motor fuel tax.
- 284-B - Local tax on leaded motor fuel by a city of one million or more.
- 284-C - Supplemental motor fuel tax.
- 284-D - Petroleum testing fee.
- 284-E - Taxes imposed on qualified reservations.
- 285 - Special provision as to imposition of tax on certain motor fuel.
- 285-A - Presumption of taxability.
- 285-B - Presumption of taxability--Diesel motor fuel.
- 286 - Records to be kept by distributors and others.
- 286-A - Records and reports of transportation of automotive fuel.
- 286-B - Transportation of automotive fuel; manifest required.
- 287 - Payment of tax; returns.
- 288 - Determination of tax.
- 288-A - Jeopardy assessments.
- 289 - Proceedings to recover tax.
- 289-A - Tax to be paid but once; foreign and interstate commerce; injunction.
- 289-B - Penalties and interest.
- 289-C - Refunds.
- 289-D - Mailing rules; holidays.
- 289-E - Deposit and disposition of revenue.
- 289-F - Joint administration of taxes.
- Article 13 - (290 - 296) TAX ON UNRELATED BUSINESS INCOME
- Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
- 300 - General definitions.
- 301 - Imposition of tax.
- 301-A - Imposition of tax.
- 301-B - Exemptions.
- 301-C - Reimbursement.
- 301-D - Utility credit or reimbursement.
- 301-E - Aviation fuel business.
- 301-F - Tax surcharge.
- 301-G - Restructured tax surcharge.
- 301-H - Tax relating to carriers.
- 301-I - Energy business.
- 301-J - Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax.
- 301-L - Refund for tax with respect to in-bulk consumer bad debt.
- 301-M - Credit or reimbursement for certain governmental purchases by credit card.
- 302 - Registration of petroleum businesses.
- 305 - Exempt entities.
- 308 - Returns and payment of tax.
- 310 - Corporate petroleum businesses; collection of taxes and penalties.
- 312 - Deposit and disposition of revenue.
- 313 - Limitation of time.
- 314 - Secrecy.
- 315 - Practice and procedure.
- Article 14 - (320 - 321) LAWS REPEALED; WHEN TO TAKE EFFECT
- Article 18 - (420 - 445) TAXES ON ALCOHOLIC BEVERAGES
- 420 - Definitions.
- 421 - Registration of distributors.
- 422 - Bonds of distributors.
- 423 - Cancellation of registration of distributors.
- 424 - Taxes imposed.
- 425 - Special provision as to imposition of taxes on certain alcoholic beverages.
- 425-A - Presumption of taxability.
- 426 - Records to be kept by brand owners, distributors, owners and others.
- 427 - Requirement and content of invoice on the sale of liquors.
- 428 - Records and reports of transportation.
- 429 - Payment of tax; returns.
- 430 - Determination of tax.
- 431 - Proceedings to recover tax.
- 432 - Tax to be paid but once; foreign and interstate commerce; injunction.
- 433 - Penalties and interest.
- 434 - Refunds.
- 434-A - Mailing rules; holidays.
- 435 - Deposit and disposition of revenue.
- 436 - General powers of the tax commission.
- 437 - Returns to be secret.
- 438 - Sale of stamps authorized.
- 445 - Local taxes on beer and liquor by a city of one million or more.
- Article 19 - (451 - 456) BOXING AND WRESTLING EXHIBITIONS TAX
- Article 20 - (470 - 482-A) TAX ON CIGARETTES AND TOBACCO PRODUCTS
- 470 - Definitions.
- 471 - Imposition of cigarette tax.
- 471-A - Use tax on cigarettes.
- 471-B - Imposition of tobacco products tax.
- 471-C - Use tax on tobacco products.
- 471-D - Special provision as to imposition of taxes on certain tobacco products.
- 471-E - Taxes imposed on qualified reservations.
- 472 - Preparation and sale of stamps; commissions; distributors.
- 473 - Affixation and cancellation of stamps; presumption.
- 473-A - Returns and payment of tobacco products tax by distributors.
- 473-B - Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited.
- 474 - Records to be kept; examination.
- 475 - General powers of the tax commission.
- 476 - Refunds; sales of stamps.
- 478 - Determination of tax.
- 479 - Warrant for the collection of taxes.
- 480 - License.
- 480-A - Retail dealer and vending machine registration.
- 480-B - Prohibition against the stamping of certain cigarettes.
- 480-C - Prohibition against the sale of certain tobacco products.
- 481 - Penalties and interest.
- 482 - Deposit and disposition of revenue.
- 482-A - Joint administration.
- Article 20-A - (483 - 489) CIGARETTE MARKETING STANDARDS
- Article 21 - (501 - 515) HIGHWAY USE TAX
- 501 - Definitions.
- 502 - Highway use registration.
- 503 - Imposition of tax.
- 503-A - Imposition of additional tax.
- 503-B - Supplemental tax.
- 504 - Exemptions.
- 505 - Returns.
- 506 - Payment of tax.
- 507 - Records.
- 508 - Responsibility of owner.
- 509 - Powers of tax commission.
- 510 - Determination of tax.
- 511 - Proceedings to recover tax.
- 512 - Penalties and interest.
- 512-A - Admissibility of weigh slips.
- 513 - Refunds.
- 514 - Secrecy of returns.
- 514-A - Mailing rules; holidays.
- 515 - Disposition of revenues.
- Article 21-A - (521 - 528) TAX ON FUEL USE
- Article 22 - PERSONAL INCOME TAX
- Article 23 - (800 - 806) METROPOLITAN COMMUTER TRANSPORTATION MOBILITY TAX
- Article 25 - (901 - 903) RECIPROCAL ENFORCEMENT OF TAX LIABILITIES
- Article 26 - ESTATE TAX
- Article 26-B - (1020 - 1025) GENERATION-SKIPPING TRANSFER TAX
- Article 27 - (1080 - 1097) CORPORATE TAX PROCEDURE AND ADMINISTRATION
- 1080 - Application of article.
- 1081 - Notice of deficiency.
- 1082 - Assessment.
- 1083 - Limitations on assessment.
- 1084 - Interest on underpayment.
- 1085 - Additions to tax and civil penalties.
- 1086 - Overpayment.
- 1087 - Limitations on credit or refund.
- 1088 - Interest on overpayment.
- 1089 - Petition to tax commission.
- 1090 - Review of tax commission decision.
- 1091 - Mailing rules; holidays; miscellaneous.
- 1092 - Collection, levy and liens.
- 1093 - Transferees.
- 1094 - Jeopardy assessment.
- 1095 - Criminal penalties; cross-reference.
- 1096 - General powers of tax commission.
- 1097 - Disposition of revenue.
- Article 28 - SALES AND COMPENSATING USE TAXES
- Article 28-A - (1160 - 1167) SPECIAL TAX ON PASSENGER CAR RENTALS
- Article 28-B - (1170 - 1178) SIMPLIFIED SALES AND USE TAX ADMINISTRATION
- Article 29 - TAXES AUTHORIZED FOR CITIES, COUNTIES AND SCHOOL DISTRICTS
- Article 29-A - (1280 - 1290) TAX ON MEDALLION TAXICAB TRIPS IN THE METROPOLITAN COMMUTER TRANSPORTATION DISTRICT
- 1280 - Definitions.
- 1281 - Imposition of tax.
- 1282 - Presumption of taxability.
- 1283 - Liabilty for tax; special provisions.
- 1284 - Returns.
- 1285 - Payment of tax.
- 1286 - Records to be kept.
- 1287 - Secrecy of returns and reports.
- 1288 - Deposit and disposition of revenue.
- 1289 - Cooperation by city.
- 1290 - Practice and procedure.
- Article 30 - (1300 - 1313) CITY PERSONAL INCOME TAX
- 1300 - Short title.
- 1301 - Authority to impose taxes.
- 1301-A - City minimum income tax.
- 1301-B - City separate tax on the ordinary income portion of lump sum distributions.
- 1302 - Persons subject to tax.
- 1303 - City taxable income.
- 1304 - Rate of tax.
- 1304-A - Tax surcharge.
- 1304-B - Additional tax.
- 1304-C - Filing fees.
- 1304-D - Imposition of tax.
- 1305 - City resident and city nonresident defined.
- 1306 - Returns and liabilities.
- 1307 - Change of resident status.
- 1309 - Requirement of withholding tax from wages.
- 1310 - Credits against tax.
- 1311 - Enforcement with other taxes.
- 1312 - Administration, collection and review.
- 1313 - Deposit and disposition of revenues.
- Article 30-A - (1320 - 1333) CITY INCOME TAX SURCHARGE
- 1320 - Short title.
- 1321 - Authority to impose city income tax surcharge.
- 1322 - Persons subject to the city income tax surcharge.
- 1323 - Net state tax.
- 1325 - City resident and city nonresident defined.
- 1326 - Returns and liabilities.
- 1327 - Change of resident status during year.
- 1329 - Requirement of withholding tax from wages.
- 1330 - Credit for tax withheld.
- 1331 - Enforcement with other taxes.
- 1332 - Administration, collection and review.
- 1333 - Deposit and disposition of revenues.
- Article 30-B - (1340 - 1343) CITY EARNINGS TAX ON NONRESIDENTS
- Article 31 - (1400 - 1421) REAL ESTATE TRANSFER TAX
- 1400 - Short title.
- 1401 - Definitions.
- 1402 - Imposition of tax.
- 1402-A - Additional tax.
- 1404 - Liability for tax.
- 1405 - Exemptions.
- 1405-A - Credit.
- 1405-B - Cooperative housing corporation transfers.
- 1406 - Preparation and sale of stamps.
- 1407 - Designation of agents.
- 1408 - Liability of recording officer.
- 1409 - Returns.
- 1410 - Payment.
- 1411 - Determination of tax.
- 1412 - Refunds.
- 1413 - Remedies exclusive.
- 1414 - Proceedings to recover tax.
- 1415 - General powers of the commissioner of taxation and finance.
- 1416 - Interest and civil penalties.
- 1417 - Criminal penalties.
- 1418 - Returns to be secret.
- 1419 - Notices.
- 1420 - Limitations of time.
- 1421 - Deposit and dispositions of revenue.
- Article 31-A - (1424 - 1436) TAX ON REAL PROPERTY TRANSFERS FOR TRANSPORTATION ASSISTANCE
- 1424 - Definitions.
- 1425 - Imposition of tax.
- 1426 - Payment of tax.
- 1427 - Liability for tax.
- 1428 - Exemptions.
- 1428-A - Credit.
- 1428-B - Cooperative housing corporation transfers.
- 1429 - Designation of agents.
- 1430 - Liability of recording officer.
- 1431 - Refunds.
- 1432 - Deposit and disposition of revenue.
- 1433 - Judicial review.
- 1434 - Apportionment.
- 1435 - Miscellaneous.
- 1436 - Returns to be secret.
- Article 31-A-1 - (1438-A - 1438-O) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF RED HOOK
- 1438-A - Definitions.
- 1438-B - Imposition of tax.
- 1438-C - Payment of tax.
- 1438-D - Liability for tax.
- 1438-E - Exemptions.
- 1438-F - Credit.
- 1438-G - Cooperative housing corporation transfers.
- 1438-H - Designation of agents.
- 1438-I - Liability of recording officer.
- 1438-J - Refunds.
- 1438-K - Deposit and disposition of revenue.
- 1438-L - Judicial review.
- 1438-M - Apportionment.
- 1438-N - Miscellaneous.
- 1438-O - Returns to be secret.
- Article 31-A-2 - (1439-A - 1439-O) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF COLUMBIA
- 1439-A - Definitions.
- 1439-B - Imposition of tax.
- 1439-C - Payment of tax.
- 1439-D - Liability for tax.
- 1439-E - Exemptions.
- 1439-F - Credit.
- 1439-G - Cooperative housing corporation transfers.
- 1439-H - Designation of agents.
- 1439-I - Liability of recording officer.
- 1439-J - Refunds.
- 1439-K - Deposit and disposition of revenue.
- 1439-L - Judicial review.
- 1439-M - Apportionment.
- 1439-N - Miscellaneous.
- 1439-O - Returns to be secret.
- Article 31-A-3 - (1439-AA - 1439-OO) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF NORTHEAST
- 1439-AA - Definitions.
- 1439-BB - Imposition of tax.
- 1439-CC - Payment of tax.
- 1439-DD - Liability for tax.
- 1439-EE - Exemptions.
- 1439-FF - Credit.
- 1439-GG - Cooperative housing corporation transfers.
- 1439-HH - Designation of agents.
- 1439-II - Liability of recording officer.
- 1439-JJ - Refunds.
- 1439-KK - Deposit and disposition of revenue.
- 1439-LL - Judicial review.
- 1439-MM - Apportionment.
- 1439-NN - Miscellaneous.
- 1439-OO - Returns to be secret.
- Article 31-B - (1440 - 1448-F) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF BROOKHAVEN
- 1440 - Definitions.
- 1441 - Imposition of tax.
- 1442 - Payment of tax.
- 1443 - Liability for tax.
- 1444 - Exemptions.
- 1445 - Credit.
- 1446 - Cooperative housing corporation transfers.
- 1447 - Designation of agents.
- 1448 - Liability of recording officer.
- 1448-A - Refunds.
- 1448-B - Deposit and disposition of revenue.
- 1448-C - Judicial review.
- 1448-D - Apportionment.
- 1448-E - Miscellaneous.
- 1448-F - Returns to be secret.
- Article 31-B-1 - (1448-G - 1448-U) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF ESSEX
- 1448-G - Definitions.
- 1448-H - Imposition of tax.
- 1448-I - Payment of tax.
- 1448-J - Liability for tax.
- 1448-K - Exemptions.
- 1448-L - Credit.
- 1448-M - Cooperative housing corporation transfers.
- 1448-N - Designation of agents.
- 1448-O - Liability of recording officer.
- 1448-P - Refunds.
- 1448-Q - Deposit and disposition of revenue.
- 1448-R - Judicial review.
- 1448-S - Apportionment.
- 1448-T - Miscellaneous.
- 1448-U - Returns to be secret.
- Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
- 1449-F - Definitions.
- 1449-G - Imposition of tax.
- 1449-H - Payment of tax.
- 1449-I - Liability for tax.
- 1449-J - Exemptions.
- 1449-K - Credit.
- 1449-L - Cooperative housing corporation transfers.
- 1449-M - Designation of agents.
- 1449-N - Liability of recording officer.
- 1449-O - Refunds.
- 1449-P - Deposit and disposition of revenue.
- 1449-Q - Judicial review.
- 1449-R - Apportionment.
- 1449-S - Miscellaneous.
- 1449-T - Returns to be secret.
- Article 31-D - (1449-AA - 1449-OO) TAX ON REAL ESTATE TRANSFERS IN TOWNS IN THE PECONIC BAY REGION
- 1449-AA - Definitions.
- 1449-BB - Imposition of tax.
- 1449-CC - Payment of tax.
- 1449-DD - Liability for tax.
- 1449-EE - Exemptions.
- 1449-FF - Credit.
- 1449-GG - Cooperative housing corporation transfers.
- 1449-HH - Designation of agents.
- 1449-II - Liability of recording officer.
- 1449-JJ - Refunds.
- 1449-KK - Deposit and disposition of revenue.
- 1449-LL - Judicial review.
- 1449-MM - Apportionment.
- 1449-NN - Miscellaneous.
- 1449-OO - Returns to be secret.
- Article 31-E - (1449-AAA - 1449-OOO) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF NASSAU
- 1449-AAA - Definitions.
- 1449-BBB - Imposition of tax.
- 1449-CCC - Payment of tax.
- 1449-DDD - Liability for tax.
- 1449-EEE - Exemptions.
- 1449-FFF - Credit.
- 1449-GGG - Cooperative housing corporation transfers.
- 1449-HHH - Designation of agents.
- 1449-III - Liability of recording officer.
- 1449-JJJ - Refunds.
- 1449-KKK - Deposit and disposition of revenue.
- 1449-LLL - Judicial review.
- 1449-MMM - Apportionment.
- 1449-NNN - Miscellaneous.
- 1449-OOO - Returns to be secret.
- Article 31-F - (1449-AAAA - 1449-OOOO) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF WARWICK
- 1449-AAAA - Definitions.
- 1449-BBBB - Imposition of tax.
- 1449-CCCC - Payment of tax.
- 1449-DDDD - Liability for tax.
- 1449-EEEE - Exemptions.
- 1449-FFFF - Credit.
- 1449-GGGG - Cooperative housing corporation transfers.
- 1449-HHHH - Designation of agents.
- 1449-IIII - Liability of recording officer.
- 1449-JJJJ - Refunds.
- 1449-KKKK - Deposit and disposition of revenue.
- 1449-LLLL - Judical review.
- 1449-MMMM - Apportionment.
- 1449-NNNN - Miscellaneous.
- 1449-OOOO - Returns to be secret.
- Article 31-G - (1449-AAAAA - 1449-OOOOO) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF TOMPKINS
- 1449-AAAAA - Definitions.
- 1449-BBBBB - Imposition of tax.
- 1449-CCCCC - Payment of tax.
- 1449-DDDDD - Liability for tax.
- 1449-EEEEE - Exemptions.
- 1449-FFFFF - Credit.
- 1449-GGGGG - Cooperative housing corporation transfers.
- 1449-HHHHH - Designation of agents.
- 1449-IIIII - Liability of recording officer.
- 1449-JJJJJ - Refunds.
- 1449-KKKKK - Deposit and disposition of revenue.
- 1449-LLLLL - Judicial review.
- 1449-MMMMM - Apportionment.
- 1449-NNNNN - Miscellaneous.
- 1449-OOOOO - Returns to be secret.
- Article 31A2*2 - (1439-A*2 - 1439-O*2) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF CHATHAM
- 1439-A*2 - Definitions.
- 1439-B*2 - Imposition of tax.
- 1439-C*2 - Payment of tax.
- 1439-D*2 - Liability for tax.
- 1439-E*2 - Exemptions.
- 1439-F*2 - Credit.
- 1439-G*2 - Cooperative housing corporation transfers.
- 1439-H*2 - Designation of agents.
- 1439-I*2 - Liability of recording officer.
- 1439-J*2 - Refunds.
- 1439-K*2 - Deposit and disposition of revenue.
- 1439-L*2 - Judicial review.
- 1439-M*2 - Apportionment.
- 1439-N*2 - Miscellaneous.
- 1439-O*2 - Returns to be secret.
- Article 31A2*3 - (1439-A*3 - 1439-O*3) TAX ON REAL ESTATE TRANSFERS IN THE TOWN OF FISHKILL
- 1439-A*3 - Definitions.
- 1439-B*3 - Imposition of tax.
- 1439-C*3 - Payment of tax.
- 1439-D*3 - Liability for tax.
- 1439-E*3 - Exemptions.
- 1439-F*3 - Credit.
- 1439-G*3 - Cooperative housing corporation transfers.
- 1439-H*3 - Designation of agents.
- 1439-I*3 - Liability of recording officer.
- 1439-J*3 - Refunds.
- 1439-K*3 - Deposit and disposition of revenue.
- 1439-L*3 - Judicial review.
- 1439-M*3 - Apportionment.
- 1439-N*3 - Miscellaneous.
- 1439-O*3 - Returns to be secret.
- Article 32 - (1450 - 1468) Franchise Tax on Banking Corporations
- 1450 - General definitions.
- 1451 - Imposition of tax.
- 1452 - Banking corporation defined; exempt corporations.
- 1453 - Computations of entire net income.
- 1453-A - Computation of alternative entire net income.
- 1454 - Allocation.
- 1455 - Computation of tax.
- 1455-A - Tax surcharge.
- 1455-B - Temporary metropolitan transportation business tax surcharge on banks.
- 1456 - Credits.
- 1460 - Declarations of estimated tax.
- 1461 - Payments of estimated tax.
- 1462 - Returns.
- 1463 - Payment of tax.
- 1466 - Deposit and disposition of revenue.
- 1467 - Secrecy required of officials; penalty for violation.
- 1468 - Procedural provisions.
- Article 33 - (1500 - 1520) FRANCHISE TAXES ON INSURANCE CORPORATIONS
- 1500 - General definitions.
- 1501 - Imposition of tax.
- 1502 - Computation of tax.
- 1502-A - Tax on non-life insurance corporations.
- 1502-B - Computation of tax for captive insurance companies.
- 1503 - Computation of entire net income.
- 1504 - Allocation.
- 1505 - Limitation on tax.
- 1505-A - Temporary metropolitan transportation business tax surcharge on insurance corporations.
- 1510 - Additional franchise tax on insurance corporations.
- 1511 - Credits.
- 1512 - Exemptions.
- 1513 - Declarations of estimated tax.
- 1514 - Payments of estimated tax.
- 1515 - Returns.
- 1516 - Payment of tax.
- 1517 - Deposit and disposition of revenue.
- 1518 - Secrecy required of officials; penalty for violation.
- 1519 - Procedural provisions.
- 1520 - Tax surcharge.
- Article 33-A - (1550 - 1557) TAX ON INDEPENDENTLY PROCURED INSURANCE
- Article 33-B - (1560 - 1573) TAX ON REAL ESTATE TRANFERS IN TOWNS
- 1560 - Definitions.
- 1561 - Imposition of tax.
- 1562 - Payment of tax.
- 1563 - Liability for tax.
- 1564 - Exemptions.
- 1565 - Credit.
- 1566 - Cooperative housing corporation transfers.
- 1567 - Designation of agents.
- 1568 - Liability of recording officer.
- 1568-A - Refunds.
- 1569 - Deposit and disposition of revenue.
- 1570 - Judicial review.
- 1571 - Apportionment.
- 1572 - Miscellaneous.
- 1573 - Returns to be confidential.
- Article 34 - (1600 - 1620) NEW YORK STATE LOTTERY FOR EDUCATION
- 1600 - Short title.
- 1601 - Statement of purpose.
- 1602 - Definitions.
- 1603 - Division of the lottery; director.
- 1604 - Powers and duties of the division.
- 1604-A - Posting of signs to assist compulsive gamblers.
- 1605 - Lottery sales agents.
- 1606 - Authorization of lottery sales agents.
- 1607 - Suspension and revocation of licenses.
- 1608 - Other statutes not applicable.
- 1609 - Lottery tickets.
- 1610 - Sales to certain persons prohibited.
- 1611 - Delivery of funds; designation of banks.
- 1612 - Disposition of revenues.
- 1613 - Certification of prize winners; payment of prizes.
- 1613-A - Crediting of lottery prizes against past-due support.
- 1613-B - Crediting of lottery prizes against public assistance benefits.
- 1614 - Unclaimed and abandoned prize money.
- 1615 - Fiscal year of lottery, reporting requirements and fiscal planning.
- 1616 - Continuation of licenses.
- 1617 - Joint, multi-jurisdiction, and out-of-state lottery.
- 1617-A - Video lottery gaming.
- 1618 - Special drawings.
- 1620 - Request for proposals required.
- Article 36 - (1700 - 1703) COMPLIANCE AND ENFORCEMENT INITIATIVES
- Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
- Article 40 - (2000 - 2026) DIVISION OF TAX APPEALS
- 2000 - Statement of purpose.
- 2002 - Division of tax appeals; organization.
- 2004 - Tax appeals tribunal; organization and appointment.
- 2006 - Tax appeals tribunal; functions, powers and duties.
- 2008 - Commencement of proceedings.
- 2010 - Administrative law judges.
- 2012 - Small claims unit.
- 2014 - Representation of petitioners.
- 2016 - Judicial review.
- 2018 - Frivolous petitions.
- 2020 - Official seal.
- 2022 - Manner of execution of instruments by the tax appeals tribunal.
- 2024 - Traveling expenses.
- 2026 - Construction.
- Article 41 - TAXPAYERS' BILL OF RIGHTS