Article 37 - CRIMES AND OTHER OFFENSES, SEIZURES AND FORFEITURES
- Part 1 - (1800) DEFINITIONS
- Part 2 - (1801 - 1809) TAX FRAUD ACTS AND PENALTIES
- 1801 - Tax fraud acts.
- 1802 - Criminal tax fraud in the fifth degree.
- 1803 - Criminal tax fraud in the fourth degree.
- 1804 - Criminal tax fraud in the third degree.
- 1805 - Criminal tax fraud in the second degree.
- 1806 - Criminal tax fraud in the first degree.
- 1807 - Aggregation.
- 1808 - Personal income and earnings taxes; repeated failure to file.
- 1809 - Corporate taxes; repeated failure to file.
- Part 3 - (1811 - 1821) OTHER TAXES
- 1811 - Estate, gift and transfer taxes.
- 1812 - Motor fuel taxes.
- 1812-A - Person not registered as distributor of Diesel motor fuel.
- 1812-B - Person not registered as distributor.
- 1812-C - Person not licensed as terminal operator.
- 1812-D - Person not licensed as transporter.
- 1812-E - Person not registered as a residual petroleum product business.
- 1812-F - Article thirteen-A tax.
- 1813 - Alcoholic beverage tax.
- 1814 - Cigarette and tobacco products tax.
- 1814-A - Person not appointed as a tobacco products distributor.
- 1815 - Highway use and fuel use taxes.
- 1817 - Sales and compensating use taxes.
- 1818 - Real estate transfer tax.
- 1820 - Boxing and wrestling exhibitions tax.
- 1821 - Medallion taxicab owners tax in the metropolitan commuter transportation district.
- Part 4 - (1825 - 1833) MISCELLANEOUS CRIMES
- 1825 - Violation of secrecy provisions of the tax law.
- 1826 - Use of tax or other notices to distribute advertising and propaganda material.
- 1827 - Commissioner not to be interested in tax sa1e.
- 1829 - Violation of article twenty-A.
- 1830 - Other references.
- 1831 - Failure to obey subpoenas.
- 1832 - Non-preemption; penal law anticipatory offenses and accessorial liability apply.
- 1833 - Tax preparer registration.
- Part 5 - (1838 - 1839) PROCEDURAL PROVISIONS
- Part 6 - (1845 - 1848) SEIZURES AND FORFEITURES
- 1845 - Forfeiture action with respect to alcoholic beverages and vehicles carrying such beverages.
- 1846 - Seizure and forfeiture of cigarettes.
- 1846-A - Forfeiture action with respect to tobacco products.
- 1847 - Seizure and forfeiture of vehicles or other means of transportation used to transport or for deposit or concealment of cigarettes or used to import to
- 1848 - Forfeiture action with respect to motor fuel and vehicle carrying such fuel.