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New York Tax Law (Consolidated Laws)

N.Y. Tax Law § 179

Definitions

Official textnysenate.govlast amended

§ 179. Definitions.

# 1.

For purposes of this article, Internet access service shall not constitute a telecommunication service, nor shall the provision of Internet access service constitute the carrying on of a telephone, local telephone, telegraph, or transmission business.

# 2.

The term "Internet access service" shall have the meaning ascribed thereto in subdivision (v) of section eleven hundred fifteen of this chapter.

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In this article (36 sections)
  1. 170 · Department of taxation and finance
  2. 171 · Powers and duties of commissioner of taxation and finance
  3. 171-A · Deposit and disposition of revenue
  4. 171-A*2 · Statewide wage reporting system
  5. 171-AA · E-file authorizations collected by tax return preparers
  6. 171-B · Verification of income
  7. 171-C · Certain overpayments credited against past-due support
  8. 171-D · Certain overpayments credited against defaulted governmental…
  9. 171-E · Certain overpayments credited against national defense/national…
  10. 171-F · Certain overpayments credited against outstanding debts owed to…
  11. 171-G · Provision of income information
  12. 171-H · State directory of new hires
  13. 171-I · Enforcement of child support and combined child and spousal…
  14. 171-J · Verification of payroll records
  15. 171-K · Electronic signature
  16. 171-L · Certain overpayments credited against outstanding tax debt owed…
  17. 171-M · Certain New York city tax overpayments credited against…
  18. 171-N · Certain overpayments credited against outstanding tax debts…
  19. 171-P · Costs or fees imposed by the United States or other states for…
  20. 171-R · Brownfield credit report
  21. 171-T · Reciprocal offset agreements with the United States or other…
  22. 171-U · Verification of eligibility for STAR exemption
  23. 171-V · Enforcement of delinquent tax liabilities through the…
  24. 171-W · State support for the local enforcement of past-due property…
  25. 171-Z · Information sharing with the comptroller regarding unclaimed…
  26. 172 · Official seal
  27. 173 · Review by commissioner
  28. 173-A · Hearing rights upon notice and demand
  29. 174 · Oaths, acknowledgments, subpoenas and commissions to take…
  30. 174-A · Duration of warrant liens on real property
  31. 174-B · Limitation on the time to collect tax liabilities
  32. 175 · Manner of execution of instruments by the commissioner
  33. 176 · Transfer of the powers and duties of the comptroller in relation…
  34. 177 · Construction
  35. 179 · Definitions
  36. 180 · Independent analysis
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