Partnertax.ai
Start free trial →

New York Tax Law (Consolidated Laws)

1,400 sections.

Article 1 — Short Title; Definitions; Miscellaneous69 sections
Article 8 — Department of Taxation and Finance; Commissioner of Taxation and Finance36 sections
Article 9 — Corporation Tax50 sections
Article 9 — A — Franchise Tax On Business Corporations34 sections
Article 11 — Tax On Mortgages53 sections
Article 12 — Tax On Transfers of Stock and Other Corporate Certificates22 sections
Article 12 — A — Tax On Gasoline and Similar Motor Fuel30 sections
Article 13 — Tax On Unrelated Business Income8 sections
Article 13 — A — Tax On Petroleum Businesses18 sections
Article 14 — Laws Repealed; When to Take Effect2 sections
Article 18 — Taxes On Alcoholic Beverages22 sections
Article 19 — Authorized Combative Sports Tax6 sections
Article 20 — Tax On Cigarettes and Tobacco Products23 sections
Article 20 — A — Cigarette Marketing Standards7 sections
Article 20 — B — Excise Tax On Medical Cannabis2 sections
Article 20 — C — Tax On Adult-use Cannabis Products10 sections
Article 20 — D — Excise Tax On Sale of Opioids3 sections
Article 21 — Highway Use Tax20 sections
Article 21 — A — Tax On Fuel Use8 sections
Article 22 — Personal Income Tax104 sections

Part 1 — General

Part 2 — Residents

Part 3 — Nonresidents and Part-year Residents

Part 4 — Returns and Payment of Tax

Part 5 — Withholding of Tax

Part 6 — Procedure and Administration

Article 23 — Metropolitan Commuter Transportation Mobility Tax8 sections
Article 24 — Employer Compensation Expense Program8 sections
Article 24 — A — Pass-through Entity Tax7 sections
Article 24 — B — City Pass-through Entity Tax7 sections
Article 25 — Reciprocal Enforcement of Tax Liabilities3 sections
Article 26 — Estate Tax33 sections

Part 1 — Computation of Tax

Part 2 — Returns and Payment of Tax

Part 3 — Liens, Discharges and Surrogate's Court

Part 4 — Procedure and Administration

Article 27 — Corporate Tax Procedure and Administration18 sections
Article 28 — Sales and Compensating Use Taxes44 sections

Part 1 — Definitions

Part 2 — Imposition of Taxes

Part 3 — Exemptions

Part 4 — Administrative Provisions

Part 5 — Fee On Paging Devices

Article 28 — A — Special Tax On Passenger Car Rentals6 sections
Article 28 — B — Simplified Sales and Use Tax Administration9 sections
Article 28 — C — Supplemental Tax On Vapor Products7 sections
Article 28 — D — Special Tax On Peer-to-peer Car Sharing8 sections
Article 29 — Taxes Authorized For Cities, Counties and School Districts198 sections
Part 1 — Authority to Impose Taxes146 sections

Subpart A — Taxes Administered By Cities, Counties and School Districts

Subpart B — Taxes Administered By State Tax Commission

Part 2 — Limitations On Authority and Exemptions8 sections

Subpart A — General

Subpart B — Taxes Administered By Cities, Counties and School Districts

Subpart C — Taxes Administered By State Tax Commission

Part 3 — Administrative Provisions11 sections

Subpart A — Taxes Administered By Cities, Counties and School Districts

Subpart B — Taxes Administered By Tax Commission

Subpart C — Miscellaneous

Part 4 — Disposition of Revenues33 sections
Article 29 — A — Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District11 sections
Article 29 — B — State Assessment Fee On Transportation Network Company Prearranged Trips8 sections
Article 29 — C — Congestion Surcharge9 sections
Article 30 — City Personal Income Tax18 sections
Article 30 — A — City Income Tax Surcharge12 sections
Article 30 — B — City Earnings Tax On Nonresidents4 sections
Article 30 — C — City Surcharge On Property That Does Not Serve As a Primary Residence7 sections
Article 31 — Real Estate Transfer Tax27 sections
Article 31 — A — Tax On Real Property Transfers For Transportation Assistance16 sections
Article 31 — A-1 — Tax On Real Estate Transfers In the Town of Red Hook16 sections
Article 31 — A-2 — Tax On Real Estate Transfers In the County of Columbia16 sections
Article 31 — A-2*2 — Tax On Real Estate Transfers In the Town of Chatham16 sections
Article 31 — A-2*3 — Tax On Real Estate Transfers In the Town of Fishkill16 sections
Article 31 — A-3 — Tax On Real Estate Transfers In the Town of Northeast16 sections
Article 31 — A-4 — Tax On Real Estate Transfers In the Town of Chester16 sections
Article 31 — A-4*2 — Tax On Real Estate Transfers In the Town of Orangetown16 sections
Article 31 — B-1 — Tax On Real Estate Transfers In the County of Essex16 sections
Article 31 — D — Tax On Real Estate Transfers In Towns In the Peconic Bay Region16 sections
Article 31 — E — Tax On Real Estate Transfers In the County of Nassau16 sections
Article 31 — F — Tax On Real Estate Transfers In the Town of Warwick16 sections
Article 31 — G — Tax On Real Estate Transfers In the County of Tompkins16 sections
Article 31 — H — Tax On Real Estate Transfers In the County of Madison16 sections
Article 31 — I — Tax On Real Estate Transfers In the County of Cortland16 sections
Article 31 — C — Tax On Real Estate Transfers In the County of Broome16 sections
Article 31 — J — Tax On Real Estate Transfers In the Town of Copake16 sections
Article 33 — Franchise Taxes On Insurance Corporations20 sections
Article 33 — A — Tax On Independently Procured Insurance8 sections
Article 33 — B — Tax On Real Estate Transfers In Towns15 sections
Article 34 — New York State Lottery For Education25 sections
Article 36 — Compliance and Enforcement Initiatives3 sections
Article 37 — Crimes and Other Offenses, Seizures and Forfeitures43 sections

Part 1 — Definitions

Part 2 — Tax Fraud Acts and Penalties

Part 3 — Other Taxes

Part 4 — Miscellaneous Crimes

Part 5 — Procedural Provisions

Part 6 — Seizures and Forfeitures

Article 40 — Division of Tax Appeals14 sections
Article 41 — Taxpayers' Bill of Rights21 sections

Part 1 — Taxpayers' Rights

Part 2 — Liens and Levies

Part 3 — Proceedings By Taxpayers