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New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 1215

Definitions

Official textnysenate.govlast amended

§ 1215. Definitions.

# (a)

As used in this article, the term "county"
shall mean any county in this state, except a county wholly within a city.

# (b)

As used in this article, except where otherwise expressly provided in this article, the term "population" shall mean the number of people in the particular taxing jurisdiction as shown by the latest federal census.

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In this article (40 sections)
  1. 1202-ZZ · Occupancy tax in the village of Highland Falls
  2. 1202-ZZ-1 · Hotel or motel taxes in the town of DeWitt
  3. 1202-ZZ-2 · Hotel or motel taxes in the village of Croton-on-Hudson
  4. 1202-ZZ-2*2 · Hotel or motel taxes in the town of Patterson
  5. 1202-ZZ-2*3 · Occupancy tax in the village of Baldwinsville
  6. 1203 · Taxes administered by cities under one million
  7. 1204 · Taxes administered by cities with populations of less than one…
  8. 1205 · Imposition of taxes on deeds in the city of Mount Vernon
  9. 1206 · Imposition of taxes on deeds in the city of Peekskill
  10. 1210 · Taxes of cities and counties administered by state tax commission
  11. 1210-A · Sales and compensating use tax for purposes of the Suffolk…
  12. 1210-B · Sales and compensating use tax within Suffolk county for…
  13. 1210-C · Sales and compensating use tax for purposes of the Schenectady…
  14. 1210-E · Sales and compensating use taxes within Herkimer county
  15. 1210-F · Sales and compensating use tax for purposes of the Suffolk…
  16. 1211 · Taxes of certain cities and school districts administered by…
  17. 1212 · Certain taxes of school districts administered by commissioner
  18. 1212-A · Certain taxes of cities of one million or more administered by…
  19. 1213 · Deliveries outside the jurisdiction where sale is made
  20. 1214 · Certain sales of motor vehicles and vessels: proof required for…
  21. 1215 · Definitions
  22. 1216 · Special transitional provisions for utility services
  23. 1217 · General transitional provisions
  24. 1218 · Incorporation of articles twenty-eight and twenty-nine into…
  25. 1220 · Territorial limitations
  26. 1221 · Taxes not authorized
  27. 1222 · Taxes to be in addition to others
  28. 1223 · Limitations on rates
  29. 1224 · Prior rights assigned counties and cities
  30. 1230 · Exempt organizations
  31. 1231 · Certain restrictions against double taxation
  32. 1235 · Taxes paid to other jurisdictions
  33. 1240 · Administration and collection
  34. 1241 · Joint administration and collection of taxes by counties and…
  35. 1242 · Limitations on assessment
  36. 1243 · Judicial review
  37. 1250 · Administration and collection
  38. 1251 · Returns
  39. 1252 · Payment of tax
  40. 1253 · Registration
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