New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1231
Certain restrictions against double taxation
Official textnysenate.govlast amended
§ 1231. Certain restrictions against double taxation. Except as expressly otherwise provided in this article, nothing in this article shall limit or prevent the imposition of a tax on gross income or a tax on gross receipts of persons, firms and corporations doing business in any city with a population of one million or more. No such person, firm or corporation, however, shall be subject to the imposition under the provisions of this article of more than one tax by any such city on gross income or gross receipts for the privilege of doing business.
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In this article (40 sections)
- 1210-A · Sales and compensating use tax for purposes of the Suffolk…
- 1210-B · Sales and compensating use tax within Suffolk county for…
- 1210-C · Sales and compensating use tax for purposes of the Schenectady…
- 1210-E · Sales and compensating use taxes within Herkimer county
- 1210-F · Sales and compensating use tax for purposes of the Suffolk…
- 1211 · Taxes of certain cities and school districts administered by…
- 1212 · Certain taxes of school districts administered by commissioner
- 1212-A · Certain taxes of cities of one million or more administered by…
- 1213 · Deliveries outside the jurisdiction where sale is made
- 1214 · Certain sales of motor vehicles and vessels: proof required for…
- 1215 · Definitions
- 1216 · Special transitional provisions for utility services
- 1217 · General transitional provisions
- 1218 · Incorporation of articles twenty-eight and twenty-nine into…
- 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…
- 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…
- 1260 · Revenues resulting from taxes administered by cities over one…
- 1261 · Revenues resulting from taxes administered by the commissioner
- 1261-A · Revenues from certain taxes imposed by Washington and Warren…
- 1262 · Disposition of revenues from taxes imposed by cities under one…
- 1262-A · Sales tax; Tompkins county
- 1262-B · The Westchester county property tax stabilization and relief…
- 1262-C · Allocation of revenue from sales and use taxes to villages…