New York Tax Law (Consolidated Laws)

1,411 sections.

• 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 electronic warrants and warrant-related records 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 mo...
• 11 Certified capital companies
• 12 Internet; advertising, vendor status, nexus
• 13 Exemption from taxation for victims or targets of Nazi persecution
• 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
• 24-A Musical and theatrical production credit
• 24-B Television writers' and directors' fees and salaries credit
• 24-C New York city musical and theatrical production tax credit
• 24-D Empire state independent 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
• 35 Use of electronic means of communication
• 35*2 Economic transformation and facility redevelopment program tax credit
• 36 Empire state jobs retention program credit
• 37 Alcoholic beverage production credit
• 38 New York innovation hot spot program tax benefits
• 38*2 Minimum wage reimbursement credit
• 39 Tax benefits for businesses located in tax-free NY areas and employees of such businesses
• 39-A Penalties for fraud in the START-UP NY program
• 40 The tax-free NY area tax elimination credit
• 41 Limitations on tax credit eligibility
• 42 Farm workforce retention credit
• 42-A Farm employer overtime credit
• 43 Life sciences research and development tax credit
• 43*2 Single member limited liability companies and eligibility for tax credits
• 44 Employer-provided child care credit
• 45 Empire state digital gaming media production credit
• 46 Restaurant return-to-work tax credit
• 46-A Additional restaurant return-to-work tax credit
• 47 COVID-19 capital costs tax credit
• 47*2 Grade no
• 47*3 Suspension of certain taxes on motor fuel and Diesel motor fuel
• 48 Child care creation and expansion tax credit
• 49 Newspaper and broadcast media jobs tax credit
• 49*2 Commercial security tax credit
• 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-AA E-file authorizations collected by tax return preparers
• 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-P Costs or fees imposed by the United States or other states for crediting tax overpayments against outstanding tax debts owed to the state...
• 171-R Brownfield credit report
• 171-T Reciprocal offset agreements with the United States or other states
• 171-U Verification of eligibility for STAR exemption
• 171-V Enforcement of delinquent tax liabilities through the suspension of drivers' licenses
• 171-W State support for the local enforcement of past-due property taxes
• 171-Z Information sharing with the comptroller regarding unclaimed funds
• 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
• 174-B Limitation on the time to collect tax liabilities
• 174-C Service of income execution without filing a warrant
• 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
• 180 Independent analysis
• 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 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 metropolitan transportation business tax surcharge on transportation and transmission corporations and associations services
• 186-A Tax on the furnishing of utility services
• 186-C 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
• 186-G Wireless communications surcharge authorized
• 187 Credit for special additional mortgage recording tax
• 187-A Credit for employment of persons with disabilities
• 187-B Alternative fuels and electric vehicle recharging property 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-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
• 187-Q Utility COVID-19 debt relief credit
• 187-R Commercial security tax credit
• 188 Tax surcharge
• 189-B Tax surcharge
• 190 Long-term care insurance credit
• 191 Receivers, etc
• 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 The provisions of article twenty-seven of this chapter which pertain to declarations and payments of estimated taxes shall be applicable ...
• 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
• 208 Definitions
• 209 Imposition of tax; exemptions
• 209-B 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 and testicular cancer research 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
• 209-H Gift for honor and remembrance of veterans
• 209-I Gift for women's cancers education and prevention
• 209-J Gift for New York state veterans' homes
• 209-K Gift to the love your library fund
• 209-L Gift for ALS research and education
• 209-L*2 Gift for lupus education and prevention
• 209-L*3 Gift for military families
• 209-M Gift for leukemia, lymphoma and myeloma research, education and treatment
• 209-M*2 Gift for home delivered meals for seniors
• 209-N Retired and rescued thoroughbred race horse aftercare
• 209-O Retired and rescued standardbred race horse aftercare
• 209-P Gift for Lyme and tick-borne diseases education, research and prevention
• 209-Q Gift for diabetes research and education
• 210 Computation of tax
• 210-A Apportionment
• 210-B Credits
• 210-C Combined reports
• 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
• 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
• 253-Y Recording tax imposed by the county of Madison
• 253-Y*2 Recording tax imposed by the county of Livingston
• 253-Y*3 Recording tax imposed by the county of Washington
• 253-Z Recording tax imposed by the county of Otsego
• 253-Z*2 Recording tax imposed by the county of Chenango
• 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
• 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
• 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 Registration of wholesalers of motor fuel
• 284 Tax imposed
• 284-A Additional motor fuel tax
• 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 motor fuel and diesel motor fuel
• 286-B Transportation of motor fuel or diesel motor 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
• 290 Imposition of tax
• 290-A Tax surcharge
• 291 Meaning of terms
• 292 Unrelated business taxable income
• 293 Allocation of unrelated business taxable income
• 294 Returns and payment of tax
• 295 Procedural provisions
• 296 Deposit and disposition of revenue
• 300 General definitions
• 301-A Imposition of tax
• 301-B Exemptions
• 301-C Reimbursement
• 301-D Utility credit or reimbursement
• 301-E Aviation fuel business
• 301-H Tax relating to carriers
• 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
• 320 Laws repealed
• 321 When to take effect
• 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
• 451 Definitions
• 452 Imposition of tax
• 453 Payment of tax
• 454 Agents of the commissioner of taxation and finance
• 455 Receipts exempted from tax
• 456 Practice and procedure
• 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
• 483 Definitions
• 484 Unlawful acts; violations of article
• 485 Determination of cost of agent, retail dealer or wholesale dealer
• 486 Exceptions
• 487 Secrecy requirement
• 488 Joint administration
• 489 Registration of chain stores
• 490 Excise tax on medical cannabis
• 491 Returns to be secret
• 492 Definitions
• 493 Imposition of tax
• 494 Registration and renewal
• 495 Returns and payment of tax
• 496 Records to be kept; penalties
• 496-A Returns to be secret
• 496-B Administrative provisions
• 496-C Additional penalties
• 496-D Enforcement
• 496-E Notification of enforcement actions
• 497 Definitions
• 498 Imposition of excise tax
• 499 Returns to be secret
• 501 Definitions
• 502 Highway use registration
• 502-A Certificate of registration and decal fees
• 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
• 521 Definitions
• 522 Licenses
• 523 Fuel use tax
• 524 Credits and refunds
• 525 Exemptions
• 526 Returns and payment of tax
• 527 Interest and penalty
• 528 Procedure, administration and disposition of revenues
• 601 Imposition of tax
• 601-A Cost of living adjustment
• 603 Separate tax on the ordinary income portion of lump sum distributions
• 605 General provisions and definitions
• 606 Credits against tax
• 607 Meaning of terms
• 611 New York taxable income of a resident individual
• 612 New York adjusted gross income of a resident individual
• 613 New York deduction of a resident individual
• 614 New York standard deduction of a resident individual
• 615 New York itemized deduction of a resident individual
• 616 New York exemptions of a resident individual
• 617 Resident partners and shareholders of S corporations
• 617-A Residents; special provisions
• 618 New York taxable income of a resident estate or trust
• 619 Share of a resident estate, trust or beneficiary in New York fiduciary adjustment
• 620 Credit for income tax of another state
• 620-A Credit against separate tax
• 621 Credits to trust beneficiary receiving accumulation distribution
• 624 Computation of separate tax on the ordinary income portion of lump sum distributions received by resident individuals, estates and trusts
• 625 Gift for fish and wildlife management
• 625-A Gifts to food banks
• 626 The United States Olympic Committee/Lake Placid Olympic Training Center Fund
• 626-A Gift for home delivered meals for seniors
• 627 Gift for breast cancer research and education
• 627-A Gift for honor and remembrance of veterans
• 627-B Gift for assisting homeless veterans
• 627-C Gift for New York state veterans' homes
• 628 Gift for missing and exploited children clearinghouse fund
• 629 Gift for Alzheimer's disease support services
• 629-A Gift for eliminating the stigma relating to mental illness
• 629-B Gift for substance use disorder education and recovery
• 630 Gift for prostate and testicular cancer research and education
• 630-A Gift for World Trade Center memorial foundation
• 630-B Gift for volunteer firefighting and volunteer emergency services fund
• 630-C Gift for New York state teen health education fund
• 630-D Gift for women's cancers education and prevention
• 630-D*2 Gift for autism awareness and research
• 630-E Gift to the love your library fund
• 630-F Gift for organ and tissue donation outreach and research
• 630-F*2 Gift for ALS research and education
• 630-F*3 Gift for school-based health centers
• 630-F*4 Gift for lupus education and prevention
• 630-F*5 Gift for military families
• 630-F*6 Gift for city university of New York
• 630-G Gift for leukemia, lymphoma and myeloma research, education and treatment
• 630-G*2 Gift for the William B
• 630-G*3 Gift to the arts fund
• 630-H New York state campaign finance fund check-off
• 630-I Gifts for the state library system
• 630-I*2 Gift for the firearm violence research fund
• 630-I*3 Gifts for thoroughbred aftercare
• 630-J Gifts for standardbred aftercare
• 630-K Gift for Lyme and tick-borne diseases education, research and prevention
• 630-L Gift for diabetes research and education
• 630-L*2 Gift for cure childhood cancer research fund
• 631 New York source income of a nonresident individual
• 632 Nonresident partners and electing shareholders of S corporations
• 632-A Personal service corporations and S corporations formed or availed of to avoid or evade New York State income tax
• 633 New York source income of a nonresident estate or trust
• 634 Share of a nonresident beneficiary in income from New York sources
• 635 Credit to trust beneficiary receiving accumulation distribution
• 637 Computation of separate tax on the ordinary income portion of lump sum distributions received by nonresident or part-year resident indivi...
• 638 New York source income of a part-year resident
• 639 Accruals upon change of residence
• 651 Returns and liabilities
• 652 Time and place for filing returns and paying tax
• 653 Signing of returns and other documents
• 654 Relief from joint and several liability on joint return
• 657 Extensions of time
• 658 Requirements concerning returns, notices, records and statements
• 659 Report of federal changes, corrections or disallowances
• 659-A Reporting of federal partnership adjustments
• 660 Election by shareholders of S corporations
• 661 Change of election
• 662 Computation of tax where taxpayer restores substantial amount held under claim of right
• 663 Estimated tax on sale or transfer of real property by nonresident
• 671 Requirement of withholding tax from wages
• 672 Information statement for employee
• 673 Credit for tax withheld
• 674 Employer's return and payment of withheld taxes
• 675 Employer's liability for withheld taxes
• 676 Employer's failure to withhold
• 677 Designation of third parties to perform acts required of employers
• 678 Liability of third parties paying or providing for wages
• 681 Notice of deficiency
• 682 Assessment
• 683 Limitations on assessment
• 684 Interest on underpayment
• 685 Additions to tax and civil penalties
• 686 Overpayment
• 687 Limitations on credit or refund
• 688 Interest on overpayment
• 689 Petition to tax commission
• 690 Review of tax commission decision
• 691 Mailing rules; holidays; miscellaneous
• 692 Collection, levy and liens
• 693 Transferees
• 694 Jeopardy assessment
• 695 Criminal penalties; cross-reference
• 696 Income taxes of members of armed forces, astronauts, and victims of certain terrorist attacks
• 697 General powers of tax commission
• 698 Deposit and disposition of revenue
• 699 Transition provisions
• 800 Definitions
• 801 Imposition of tax and rate
• 802 Pass through of tax prohibited
• 803 Exemption override
• 804 Payment of tax
• 805 Deposit and disposition of revenue
• 806 Procedural provisions
• 807 Enforcement with other taxes
• 850 Definitions
• 851 Employer election
• 852 Imposition and rate of tax
• 853 Pass through of tax
• 854 Payment of tax
• 855 Employee credit
• 856 Deposit and disposition of revenue
• 857 Procedural provisions
• 860 Definitions
• 861 Pass-through entity tax election
• 862 Imposition and rate of tax
• 863 Pass-through entity tax credit
• 864 Payment of estimated tax
• 865 Filing of return and payment of tax
• 866 Procedural provisions
• 867 Definitions
• 868 City pass-through entity tax election
• 869 Imposition and rate of tax
• 870 City pass-through entity tax credit
• 871 Payment of estimated tax
• 872 Filing of return and payment of tax
• 873 Procedural and administrative provisions
• 901 Collection of taxes by suits in other states
• 902 Enforcement of taxes imposed by other states
• 903 Interest and penalties
• 951 Applicable internal revenue code provisions
• 951-A General provisions and definitions
• 952 Tax imposed
• 954 Resident's New York gross estate
• 955 Resident's New York taxable estate
• 957 Modification for limited powers of appointment created prior to September first, nineteen hundred thirty
• 958 Exemptions in other laws not applicable
• 960 Nonresident's estate tax
• 960-A Reciprocity
• 961 Effect of federal determination
• 971 Estate tax returns
• 971-A Additional proceedings in estates of non-domiciliary decedents
• 972 Time and place for filing returns
• 973 Signing of returns and other documents
• 974 Payment of tax
• 975 Liability for tax
• 976 Extensions of time
• 977 Requirements concerning returns, notices, records and statements
• 978 Compromise agreements in cases of disputed domicile
• 979 Report of change in federal taxable estate, adjusted taxable gifts, additional estate tax imposed by section 2032A of the internal revenu...
• 979-A Notification by surrogate to commissioner concerning tax
• 980 Change of election
• 981 Discharge from liability
• 982 Lien for estate tax
• 983 Surrogates; assistants and clerks; district tax attorneys
• 990 Applicability of other tax law provisions
• 991 Interest accrual relief for additional tax attributable to newly-discovered abandoned property
• 992 Addition to tax in the case of valuation understatement
• 994 Secrecy requirement and penalties for violation
• 997 Extensions of time for payment of estate tax where estate consists largely of interest in closely held businesses
• 998 Petition to the surrogate's court and appeal
• 999 Deposit and disposition of revenue
• 999-A Appendix to article twenty-six
• 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
• 1101 Definitions
• 1102 Prepayment of sales tax on motor fuel and diesel motor fuel
• 1103 Prepayment of sales tax on cigarettes
• 1104 Convention center hotel unit fee
• 1105 Imposition of sales tax
• 1105-A Reduced tax rate on certain energy sources and services
• 1105-B Exemptions for certain parts, tools, supplies and services relating to tangible personal property used or consumed in production
• 1106 Transitional provisions
• 1107 Temporary municipal assistance sales and compensating use taxes for cities of one million or more
• 1108 Temporary municipal assistance sales and compensating use taxes for cities of under one million
• 1109 Sales and compensating use taxes for the metropolitan commuter transportation district
• 1110 Imposition of compensating use tax
• 1111 Special rules for computing receipts and consideration
• 1112 Taxes imposed on qualified Indian reservations
• 1115 Exemptions from sales and use taxes
• 1116 Exempt organizations
• 1117 Certain sales of motor vehicles and vessels
• 1118 Exemptions from use tax
• 1119 Subject to the conditions and limitations provided for herein, a refund or credit shall be allowed for a tax paid pursuant to subdivision...
• 1120 Refunds and credits with respect to motor fuel and diesel motor fuel
• 1121 Refunds and credits with respect to cigarettes
• 1122 Exemption from tax on amusement charges
• 1123 Exemption from tax on the charge of a roof garden, cabaret or other similar place
• 1131 Definitions
• 1132 Collection of tax from customer; proof required for registration of motor vehicles
• 1133 Liability for the tax
• 1134 Registration
• 1135 Records to be kept
• 1136 Returns
• 1137 Payment of tax
• 1137-A Returns of estimated tax and payments
• 1138 Determination of tax
• 1139 Refunds
• 1140 Remedies exclusive
• 1141 Proceedings to recover tax
• 1142 General powers of the tax commission
• 1142-A Special requirements relating to the service of providing parking, garaging or storing for motor vehicles
• 1143 Administration of oaths and compelling testimony
• 1144 Reference to tax
• 1145 Penalties and interest
• 1146 Returns to be secret
• 1147 Notices and limitations of time
• 1148 Deposit and disposition of revenue
• 1150 Special fee on paging devices
• 1160 Special tax on passenger car rentals
• 1165 Administrative provisions
• 1166 Transitional provisions
• 1166-A Special supplemental tax on passenger car rentals within the metropolitan commuter transportation district
• 1166-B Special supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district
• 1167 Deposit and disposition of revenue
• 1170 Short title
• 1171 Definitions
• 1172 Legislative finding
• 1173 Authority to enter agreement
• 1174 Relationship to state law
• 1175 Agreement requirements
• 1176 Cooperating sovereigns
• 1177 Limited binding and beneficial effect
• 1178 Seller and third party liability
• 1180 Definitions
• 1181 Imposition of tax
• 1182 Imposition of compensating use tax
• 1183 Vapor products dealer registration and renewal
• 1184 Administrative provisions
• 1185 Criminal penalties
• 1186 Deposit and disposition of revenue
• 1190 Definitions
• 1191 Imposition of state-wide peer-to-peer tax
• 1192 Imposition of metropolitan commuter transportation district tax
• 1193 Imposition of regional transportation tax
• 1194 Collection of tax
• 1195 Presumption
• 1196 Administrative provisions
• 1197 Deposit and disposition of revenue
• 1200 Authorization to impose occupancy tax on short term rental units
• 1201 Taxes administered by cities of one million or more
• 1201-A Credits against taxes administered by cities of one million or more
• 1201-B Additional credits against taxes administered by cities of one million or more
• 1201-C Credits against taxes administered by cities of one million or more
• 1201-D Dedication of taxes authorized for cities and counties
• 1201-E Credit
• 1202 Taxes administered by counties not wholly within a city
• 1202-A Hotel or motel taxes in Onondaga county
• 1202-AA Occupancy tax in the city of New Rochelle
• 1202-AA*2 Occupancy tax in the city of White Plains
• 1202-AA*3 Hotel or motel taxes in Schoharie county
• 1202-AA*4 Hotel and motel tax in Washington county
• 1202-AA*5 Hotel or motel taxes in Orange county
• 1202-AA*6 Hotel or motel taxes in the city of Peekskill
• 1202-AA*7 Hotel or motel taxes in Tioga county
• 1202-AA-1 Hotel or motel taxes in the town of Montgomery
• 1202-AAA Occupancy tax in the city of Rye
• 1202-B Hotel or motel taxes in Broome county
• 1202-BB Occupancy tax in the Village of Rye Brook
• 1202-BBB Occupancy tax in the of village of Catskill
• 1202-C Hotel or motel taxes in Jefferson county
• 1202-CC Hotel or motel taxes in Franklin county
• 1202-CC*2 Hotel or motel taxes in Delaware county
• 1202-D Hotel or motel taxes in Oneida county
• 1202-DD Hotel or motel taxes in the city of Hudson
• 1202-DD*2 Hotel or motel taxes in Fulton county
• 1202-DD*3 Hotel or motel taxes in the town of Greenburgh and specified villages therein and in the village of Sleepy Hollow
• 1202-DD*4 Occupancy tax in the village of Mamaroneck
• 1202-DD*5 Occupancy tax in the village of Port Chester
• 1202-DD-1 Occupancy tax in the village of Harrison
• 1202-DD-2 Hotel or motel taxes in the town of Fishkill and in the village of Fishkill
• 1202-E Hotel or motel taxes in Schenectady county
• 1202-EE Hotel or motel taxes in the town of Woodbury
• 1202-EEE Hotel or motel taxes in the village of Woodbury
• 1202-F Hotel or motel taxes in Tompkins county
• 1202-FF Hotel or motel taxes in Chenango county
• 1202-FF*2 Occupancy tax in the city of Port Jervis
• 1202-G Hotel or motel taxes in Cortland county
• 1202-G*2 Hotel or motel taxes in Steuben county
• 1202-G*3 Hotel or motel taxes in the county of Westchester
• 1202-G-1 Hotel or motel taxes in Saratoga county and the city of Saratoga Springs
• 1202-GG Hotel or motel taxes in the city of Ithaca
• 1202-GG*2 Hotel or motel taxes in the town of Mount Pleasant
• 1202-GG*3 Hotel or motel taxes in the town of Wallkill
• 1202-GG-1 Hotel or motel taxes in the town of Cornwall
• 1202-GG-2 Hotel or motel taxes in the town of Newburgh
• 1202-H Hotel or motel taxes in Chemung county
• 1202-H*2 Hotel or motel taxes in the county of Oswego
• 1202-HH Occupancy tax in the village of Briarcliff Manor
• 1202-HH-1 Hotel or motel taxes in the town of Chester
• 1202-HH-2 Hotel or motel taxes in the village of Cold Spring
• 1202-HH-2*2 Occupancy tax in the village of Nyack
• 1202-HH-3 Hotel or motel taxes in the city of Newburgh
• 1202-HHH Occupancy tax in the town of Skaneateles
• 1202-HHH*2 Occupancy tax in the village of Skaneateles
• 1202-I Hotel or motel taxes in Schuyler county
• 1202-II Hotel or motel taxes in the town of Goshen
• 1202-II*2 Hotel or motel taxes in the village of Goshen
• 1202-II*3 Hotel, motel or seasonal rental occupancy taxes in Wayne county
• 1202-III Hotel or motel taxes in the town of Highlands
• 1202-J Hotel or motel taxes in Otsego county
• 1202-J*2 Hotel and motel taxes in Sullivan county
• 1202-J*3 Hotel or motel taxes in Chautauqua county
• 1202-JJ Hotel or motel taxes in the town of New Windsor
• 1202-JJ*2 Hotel or motel taxes in the town of Clarkstown
• 1202-JJ*3 Hotel or motel taxes in Columbia county
• 1202-JJ*4 Hotel or motel taxes in the city of Binghamton
• 1202-JJ*5 Hotel or motel taxes in the village of Greenwood Lake
• 1202-JJ*6 Hotel or motel taxes in the village of South Blooming Grove
• 1202-JJ*7 Hotel or motel taxes in the town of Wawayanda
• 1202-JJ*8 Hotel or motel taxes in the city of Cortland
• 1202-JJ*9 Hotel or motel taxes in the town of Ramapo
• 1202-JJ*10 Occupancy tax in the town of Ossining
• 1202-JJ*11 Occupancy tax in the of village of Coxsackie
• 1202-K Hotel or motel taxes in Montgomery county
• 1202-K*2 Hotel or motel taxes in the county of Rockland
• 1202-KK Hotel or motel taxes in the city of Buffalo
• 1202-KK*2 Hotel or motel taxes in the village of Chester
• 1202-KK*3 Occupancy tax in the town of Dickinson
• 1202-KKK Hotel or motel taxes in the city of Mount Vernon
• 1202-KKK*2 Occupancy tax in the town of Cheektowaga
• 1202-L Hotel and motel taxes in Ulster county
• 1202-L*2 Hotel or motel taxes in the city of Canandaigua
• 1202-L*3 Hotel or motel taxes in the county of St
• 1202-L*4 Hotel or motel taxes in Niagara Falls
• 1202-M Hotel or motel taxes in Livingston county
• 1202-MM Hotel or motel taxes in the city of Beacon
• 1202-N Hotel or motel taxes in Rensselaer county
• 1202-NN Hotel or motel taxes in the city of Poughkeepsie
• 1202-NNN Occupancy tax in the town of Cortlandt
• 1202-NNN*2 Hotel or motel taxes in the town of Poughkeepsie
• 1202-NNN*3 Occupancy tax in the city of Syracuse
• 1202-O Hotel and motel taxes in Suffolk county
• 1202-O*2 Hotel or motel taxes in the city of Lockport, Niagara county
• 1202-O*3 Hotel or motel taxes in Seneca county
• 1202-OO Occupancy tax in the city of Utica
• 1202-P Hotel or motel taxes in Madison county
• 1202-PP Occupancy tax in the city of Rome
• 1202-Q Hotel and motel taxes in Nassau county
• 1202-Q*2 Hotel or motel taxes in Cayuga county
• 1202-R Hotel or motel taxes in Genesee county
• 1202-S Hotel or motel taxes in Essex county
• 1202-T Hotel or motel taxes in Niagara county
• 1202-T*2 Hotel or motel taxes in Ontario county
• 1202-U Hotel or motel taxes in Allegany county
• 1202-U*2 Hotel and motel tax in Warren county
• 1202-U*3 Hotel or motel taxes in Orleans county
• 1202-U*4 Hotel and motel taxes in Cattaraugus county
• 1202-UU Hotel or motel taxes in the city of Olean
• 1202-V Hotel or motel taxes in Lewis county
• 1202-W Hotel or motel taxes in Wyoming county
• 1202-X Occupancy tax in the city of Yonkers
• 1202-XX Occupancy tax in the town of North Castle
• 1202-Y Hotel or motel taxes in the city of Geneva
• 1202-Y*2 Hotel or motel taxes in Yates county
• 1202-Z Hotel or motel taxes in Clinton county
• 1202-Z-1 Occupancy tax in the village of Tuckahoe
• 1202-Z-2 Occupancy tax in the village of Weedsport
• 1202-Z-3 Occupancy tax in the village of Mount Kisco
• 1202-Z-4 Occupancy tax in the town of Putnam Valley
• 1202-Z-4*2 Occupancy tax in the village of Medina
• 1202-Z-5 Occupancy tax in the city of Auburn
• 1202-ZZ Occupancy tax in the village of Highland Falls
• 1202-ZZ-1 Hotel or motel taxes in the town of DeWitt
• 1202-ZZ-2 Hotel or motel taxes in the village of Croton-on-Hudson
• 1202-ZZ-2*2 Hotel or motel taxes in the town of Patterson
• 1202-ZZ-2*3 Occupancy tax in the village of Baldwinsville
• 1203 Taxes administered by cities under one million
• 1204 Taxes administered by cities with populations of less than one hundred twenty-five thousand on request of school districts
• 1205 Imposition of taxes on deeds in the city of Mount Vernon
• 1206 Imposition of taxes on deeds in the city of Peekskill
• 1210 Taxes of cities and counties administered by state tax commission
• 1210-A Sales and compensating use tax for purposes of the Suffolk county drinking water protection program
• 1210-B Sales and compensating use tax within Suffolk county for purposes of stabilizing property taxes and either paying certain judgments, comp...
• 1210-C Sales and compensating use tax for purposes of the Schenectady county metroplex development authority
• 1210-E Sales and compensating use taxes within Herkimer county
• 1210-F Sales and compensating use tax for purposes of the Suffolk county water quality restoration fund
• 1211 Taxes of certain cities and school districts administered by state tax commission
• 1212 Certain taxes of school districts administered by commissioner
• 1212-A Certain taxes of cities of one million or more administered by commissioner of taxation and finance
• 1213 Deliveries outside the jurisdiction where sale is made
• 1214 Certain sales of motor vehicles and vessels: proof required for registration of motor vehicles and vessels
• 1215 Definitions
• 1216 Special transitional provisions for utility services
• 1217 General transitional provisions
• 1218 Incorporation of articles twenty-eight and twenty-nine into local enactments
• 1220 Territorial limitations
• 1221 Taxes not authorized
• 1222 Taxes to be in addition to others
• 1223 Limitations on rates
• 1224 Prior rights assigned counties and cities
• 1230 Exempt organizations
• 1231 Certain restrictions against double taxation
• 1235 Taxes paid to other jurisdictions
• 1240 Administration and collection
• 1241 Joint administration and collection of taxes by counties and cities
• 1242 Limitations on assessment
• 1243 Judicial review
• 1250 Administration and collection
• 1251 Returns
• 1252 Payment of tax
• 1253 Registration
• 1254 Duty to collect taxes
• 1256 Cooperation by localities
• 1257 Preparation of model local laws, resolutions and regulations by tax commission
• 1260 Revenues resulting from taxes administered by cities over one million
• 1261 Revenues resulting from taxes administered by the commissioner
• 1261-A Revenues from certain taxes imposed by Washington and Warren counties
• 1262 Disposition of revenues from taxes imposed by cities under one million, counties and school districts
• 1262-A Sales tax; Tompkins county
• 1262-B The Westchester county property tax stabilization and relief act
• 1262-C Allocation of revenue from sales and use taxes to villages wholly or partially contained within Broome county
• 1262-D Allocation and distribution of revenues from sales and use taxes to villages within the county of Albany
• 1262-E Establishment of local government assistance programs in Nassau county
• 1262-F Allocation and distribution of revenues from sales and use taxes within the village of Barker and town of Somerset, Niagara county
• 1262-G The Monroe county sales tax adjustment act
• 1262-G*2 Oneida county allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes
• 1262-H Allocation and distribution of net collections from the additional one percent rate of sales and compensating use taxes in Steuben county
• 1262-I Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Tioga
• 1262-J Allocation and distribution of net collections from the additional sales and compensating use taxes in Suffolk county
• 1262-K Allocation and distribution of net collections in Oswego county
• 1262-L Allocation and distribution of net collections from the additional rate of sales and compensating use tax in Rockland county
• 1262-L*2 Allocation and distribution of certain net collections in Warren county
• 1262-M Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of Chenango
• 1262-M*2 Allocation and distribution of net collections in Saratoga county
• 1262-N Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Niagara
• 1262-O Disposition of net collections from the additional rate of sales and compensating use taxes in the county of Chautauqua
• 1262-P Disposition of net collections from the additional one percent rate of sales and compensating use taxes in the county of Livingston
• 1262-Q Erie county-disposition of net collections from the one percent and the three-quarters of one percent rates of sales and compensating use...
• 1262-R Allocation and distribution of certain net collections in the county of Oswego
• 1262-R*2 Disposition of net collections from sales and compensating use taxes imposed by the county of Ontario
• 1262-S Disposition of net collections from the additional one-quarter of one percent rate of sales and compensating use taxes in the county of H...
• 1262-T City of Yonkers - disposition of net collections from the additional one-half of one percent rate of sales and compensating use taxes in ...
• 1262-U Allocation and distribution of certain net collections in Genesee county
• 1262-V Allocation of net collections from the additional one percent rate of sales and compensating use taxes in the county of St
• 1262-W Disposition of net collections from the additional rate of sales and compensating use tax in the county of Putnam
• 1263 Deposit of funds and use of funds not having assigned purposes
• 1264 References to certain taxes or revenues from certain taxes administered by the commissioner
• 1280 Definitions
• 1281 Imposition of tax
• 1282 Presumption of taxability
• 1283 Liability 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
• 1291 Definitions
• 1292 Imposition
• 1293 Presumption
• 1294 Returns and payment of state assessment fee
• 1295 Records to be kept
• 1296 Secrecy of returns and reports
• 1297 Practice and procedure
• 1298 Deposit and disposition of revenue
• 1299 Definitions
• 1299-A Imposition of tax
• 1299-B Liability for surcharge
• 1299-D Returns and payment of surcharge
• 1299-E Records to be kept
• 1299-F Secrecy of returns and reports
• 1299-G Practice and procedure
• 1299-H Deposit and disposition of revenue
• 1299-I Cooperation by regulatory agencies
• 1300 Short title
• 1301 Authority to impose taxes
• 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
• 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
• 1340 Authorization to impose tax
• 1341 Withholding requirement
• 1342 Administrative provisions
• 1343 Deposit and disposition of revenues
• 1400 Short title
• 1401 Definitions
• 1402 Imposition of tax
• 1402-A Additional tax
• 1402-B Supplemental tax in cities having a population of one million or more
• 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 revenues
• 1422 Foreclosure proceedings
• 1423 Modernization of real property transfer reporting
• 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
• 1437 Foreclosure proceedings
• 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
• 1438-P Foreclosure proceedings
• 1439-A Definitions
• 1439-A*2 Definitions
• 1439-A*3 Definitions
• 1439-AA Definitions
• 1439-AAA Definitions
• 1439-AAA*2 Definitions
• 1439-B Imposition of tax
• 1439-B*2 Imposition of tax
• 1439-B*3 Imposition of tax
• 1439-BB Imposition of tax
• 1439-BBB Imposition of tax
• 1439-BBB*2 Imposition of tax
• 1439-C Payment of tax
• 1439-C*2 Payment of tax
• 1439-C*3 Payment of tax
• 1439-CC Payment of tax
• 1439-CCC Payment of tax
• 1439-CCC*2 Payment of tax
• 1439-D Liability for tax
• 1439-D*2 Liability for tax
• 1439-D*3 Liability for tax
• 1439-DD Liability for tax
• 1439-DDD Liability for tax
• 1439-DDD*2 Liability for tax
• 1439-E Exemptions
• 1439-E*2 Exemptions
• 1439-E*3 Exemptions
• 1439-EE Exemptions
• 1439-EEE Exemptions
• 1439-EEE*2 Exemptions
• 1439-F Credit
• 1439-F*2 Credit
• 1439-F*3 Credit
• 1439-FF Credit
• 1439-FFF Credit
• 1439-FFF*2 Credit
• 1439-G Cooperative housing corporation transfers
• 1439-G*2 Cooperative housing corporation transfers
• 1439-G*3 Cooperative housing corporation transfers
• 1439-GG Cooperative housing corporation transfers
• 1439-GGG Cooperative housing corporation transfers
• 1439-GGG*2 Cooperative housing corporation transfers
• 1439-H Designation of agents
• 1439-H*2 Designation of agents
• 1439-H*3 Designation of agents
• 1439-HH Designation of agents
• 1439-HHH Designation of agents
• 1439-HHH*2 Designation of agents
• 1439-I Liability of recording officer
• 1439-I*2 Liability of recording officer
• 1439-I*3 Liability of recording officer
• 1439-II Liability of recording officer
• 1439-III Liability of recording officer
• 1439-III*2 Liability of recording officer
• 1439-J Refunds
• 1439-J*2 Refunds
• 1439-J*3 Refunds
• 1439-JJ Refunds
• 1439-JJJ Refunds
• 1439-JJJ*2 Refunds
• 1439-K Deposit and disposition of revenue
• 1439-K*2 Deposit and disposition of revenue
• 1439-K*3 Deposit and disposition of revenue
• 1439-KK Deposit and disposition of revenue
• 1439-KKK Deposit and disposition of revenue
• 1439-KKK*2 Deposit and disposition of revenue
• 1439-L Judicial review
• 1439-L*2 Judicial review
• 1439-L*3 Judicial review
• 1439-LL Judicial review
• 1439-LLL Judicial review
• 1439-LLL*2 Judicial review
• 1439-M Apportionment
• 1439-M*2 Apportionment
• 1439-M*3 Apportionment
• 1439-MM Apportionment
• 1439-MMM Apportionment
• 1439-MMM*2 Apportionment
• 1439-N Miscellaneous
• 1439-N*2 Miscellaneous
• 1439-N*3 Miscellaneous
• 1439-NN Miscellaneous
• 1439-NNN Miscellaneous
• 1439-NNN*2 Miscellaneous
• 1439-O Returns to be secret
• 1439-O*2 Returns to be secret
• 1439-O*3 Returns to be secret
• 1439-OO Returns to be secret
• 1439-OOO Returns to be secret
• 1439-OOO*2 Returns to be secret
• 1439-P Foreclosure proceedings
• 1439-P*2 Foreclosure proceedings
• 1439-P*3 Foreclosure proceedings
• 1439-PP Foreclosure proceedings
• 1439-PPP Foreclosure proceedings
• 1439-PPP*2 Foreclosure proceedings
• 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
• 1447-A Foreclosure proceedings
• 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
• 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
• 1448-V Foreclosure proceedings
• 1449-AA Definitions
• 1449-AAA Definitions
• 1449-AAAA Definitions
• 1449-AAAAA Definitions
• 1449-AAAAAA Definitions
• 1449-AAAAAAA Definitions
• 1449-BB Imposition of tax
• 1449-BBB Imposition of tax
• 1449-BBBB Imposition of tax
• 1449-BBBBB Imposition of tax
• 1449-BBBBBB Imposition of tax
• 1449-BBBBBBB Imposition of tax
• 1449-CC Payment of tax
• 1449-CCC Payment of tax
• 1449-CCCC Payment of tax
• 1449-CCCCC Payment of tax
• 1449-CCCCCC Payment of tax
• 1449-CCCCCCC Payment of tax
• 1449-DD Liability for tax
• 1449-DDD Liability for tax
• 1449-DDDD Liability for tax
• 1449-DDDDD Liability for tax
• 1449-DDDDDD Liability for tax
• 1449-DDDDDDD Liability for tax
• 1449-EE Exemptions
• 1449-EEE Exemptions
• 1449-EEEE Exemptions
• 1449-EEEEE Exemptions
• 1449-EEEEEE Exemptions
• 1449-EEEEEEE Exemptions
• 1449-F Definitions
• 1449-FF Credit
• 1449-FFF Credit
• 1449-FFFF Credit
• 1449-FFFFF Credit
• 1449-FFFFFF Credit
• 1449-FFFFFFF Credit
• 1449-G Imposition of tax
• 1449-GG Cooperative housing corporation transfers
• 1449-GGG Cooperative housing corporation transfers
• 1449-GGGG Cooperative housing corporation transfers
• 1449-GGGGG Cooperative housing corporation transfers
• 1449-GGGGGG Cooperative housing corporation transfers
• 1449-GGGGGGG Cooperative housing corporation transfers
• 1449-H Payment of tax
• 1449-HH Designation of agents
• 1449-HHH Designation of agents
• 1449-HHHH Designation of agents
• 1449-HHHHH Designation of agents
• 1449-HHHHHH Designation of agents
• 1449-HHHHHHH Designation of agents
• 1449-I Liability for tax
• 1449-II Liability of recording officer
• 1449-III Liability of recording officer
• 1449-IIII Liability of recording officer
• 1449-IIIII Liability of recording officer
• 1449-IIIIII Liability of recording officer
• 1449-IIIIIII Liability of recording officer
• 1449-J Exemptions
• 1449-JJ Refunds
• 1449-JJJ Refunds
• 1449-JJJJ Refunds
• 1449-JJJJJ Refunds
• 1449-JJJJJJ Refunds
• 1449-JJJJJJJ Refunds
• 1449-K Credit
• 1449-KK Deposit and disposition of revenue
• 1449-KKK Deposit and disposition of revenue
• 1449-KKKK Deposit and disposition of revenue
• 1449-KKKKK Deposit and disposition of revenue
• 1449-KKKKKK Deposit and disposition of revenue
• 1449-KKKKKKK Deposit and disposition of revenue
• 1449-L Cooperative housing corporation transfers
• 1449-LL Judicial review
• 1449-LLL Judicial review
• 1449-LLLL Judicial review
• 1449-LLLLL Judicial review
• 1449-LLLLLL Judicial review
• 1449-LLLLLLL Judicial review
• 1449-M Designation of agents
• 1449-MM Apportionment
• 1449-MMM Apportionment
• 1449-MMMM Apportionment
• 1449-MMMMM Apportionment
• 1449-MMMMMM Apportionment
• 1449-MMMMMMM Apportionment
• 1449-N Liability of recording officer
• 1449-NN Miscellaneous
• 1449-NNN Miscellaneous
• 1449-NNNN Miscellaneous
• 1449-NNNNN Miscellaneous
• 1449-NNNNNN Miscellaneous
• 1449-NNNNNNN Miscellaneous
• 1449-O Refunds
• 1449-OO Returns to be secret
• 1449-OOO Returns to be secret
• 1449-OOOO Returns to be secret
• 1449-OOOOO Returns to be secret
• 1449-OOOOOO Returns to be secret
• 1449-OOOOOOO Returns to be secret
• 1449-P Deposit and disposition of revenue
• 1449-PP Foreclosure proceedings
• 1449-PPP Foreclosure proceedings
• 1449-PPPP Foreclosure proceedings
• 1449-PPPPP Foreclosure proceedings
• 1449-PPPPPP Foreclosure
• 1449-PPPPPPP Foreclosure
• 1449-Q Judicial review
• 1449-R Apportionment
• 1449-S Miscellaneous
• 1449-T Returns to be secret
• 1449-U Foreclosure proceedings
• 1450-A Definitions
• 1450-B Imposition of tax
• 1450-C Payment of tax
• 1450-D Liability for tax
• 1450-E Exemptions
• 1450-F Credit
• 1450-G Cooperative housing corporation transfers
• 1450-H Designation of agents
• 1450-I Liability of recording officer
• 1450-J Refunds
• 1450-K Deposit and disposition of revenue
• 1450-L Judicial review
• 1450-M Apportionment
• 1450-N Miscellaneous
• 1450-O Returns to be secret
• 1450-P Foreclosure proceedings
• 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 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
• 1550 General definitions
• 1551 Imposition of tax
• 1552 Allocation
• 1553 Exemptions
• 1554 Returns and payment
• 1555 Secrecy required of officials; penalty for violation
• 1556 Procedural provisions
• 1557 Deposit and disposition of revenue
• 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
• 1600 Short title
• 1601 Statement of purpose
• 1602 Definitions
• 1603 Division of the lottery
• 1604 Powers and duties of the division
• 1604-A Posting of signs to assist compulsive gamblers
• 1605 Lottery sales agents and other licensees
• 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
• 1613-C Crediting of lottery prizes against liabilities for taxes administered by the commissioner
• 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
• 1700 Voluntary disclosure and compliance program
• 1701 Financial institution data match system for state tax collection purposes
• 1703 Information returns relating to payments made in settlement of payment card and third party network transactions
• 1800 Definitions
• 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
• 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
• 1812-G Person not registered as a wholesaler of motor fuel
• 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 Authorized combative sports tax
• 1821 Medallion taxicab owners tax in the metropolitan commuter transportation district
• 1822 Violation of the state assessment fee on transportation network company prearranged trips
• 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
• 1838 Filing of documents
• 1839 Disposition of fines
• 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...
• 1848 Forfeiture action with respect to motor fuel and diesel motor fuel and vehicle carrying such fuel
• 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
• 3000 Short title
• 3002 Application
• 3003 Content of tax due, deficiency, and other notices
• 3004 Disclosure of rights of taxpayers
• 3004-A Disclosure of overpayment to taxpayer
• 3005 Requirements of certain department letters, notices and documents
• 3006 Procedures involving taxpayer interviews
• 3008 Abatement of certain interest, penalties and additions to tax
• 3010 Agreements for payments of tax liability in installments
• 3012 Basis for evaluation of department employees
• 3013 Method of payment of personal income tax refunds; notice
• 3016 Notice to person liable to pay tax
• 3017 Notice to taxpayer of exempt property
• 3018 Uneconomical levies
• 3020 Sales of seized property
• 3022 Authority to release levy and return property
• 3030 Awarding of costs and certain fees
• 3032 Civil damages for failure to release a lien
• 3034 Civil damages for certain unauthorized collection actions
• 3036 Civil actions by persons other than taxpayers
• 3038 Civil damages for unauthorized disclosure of returns and return information