™Your Policy Risk Impact Agent
0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 257-A Refund of mortgage taxes after rescission of certain credit transactions
1.4K chars
§ 257-a. Refund of mortgage taxes after rescission of certain credit\ntransactions. 1. As used in this section, a "statutory right of\nrescission" means the right of an obligor to rescind a consumer credit\ntransaction in which a security interest, including a real property\nmor…
N.Y. Tax Law § 258 Effect of nonpayment of taxes
5.7K chars
§ 258. Effect of nonpayment of taxes. 1. No mortgage of real property\nshall be recorded by any county clerk or register, unless there shall be\npaid the taxes imposed by and as in this article provided. No mortgage\nof real property which is subject to the taxes imposed by this…
N.Y. Tax Law § 258-A Payment of tax on instruments not recorded
1.7K chars
§ 258-a. Payment of tax on instruments not recorded. An instrument\ntaxable under this article but which is not entitled to be recorded, may\nnevertheless be presented to the recording officer of the county in\nwhich the real property or any part thereof affected by said instrum…
N.Y. Tax Law § 259 Trust mortgages
4.5K chars
§ 259. Trust mortgages. In the case of mortgages made by corporations\nin trust to secure payment of bonds or obligations issued or to be\nissued thereafter, if the total amount of principal indebtedness which\nunder any contingency may be advanced or accrued or which may become…
N.Y. Tax Law § 26 Security training tax credit
3.9K chars
§ 26. Security training tax credit. (a) Allowance of credit. A\ntaxpayer, which is subject to tax under article nine, nine-A, twenty-two\nor thirty-three of this chapter and which is a qualified building owner,\nshall be allowed a credit against such tax. The amount of the credi…
N.Y. Tax Law § 260 Determination and apportionment by the state tax commission
6.5K chars
§ 260. Determination and apportionment by the state tax commission.\nWhen the real property covered by a mortgage is situated in more than\none tax district, the state tax commission shall apportion the tax paid\non such mortgage between the respective tax districts upon the bas…
N.Y. Tax Law § 261 Payment over and distribution of taxes
17.7K chars
§ 261. Payment over and distribution of taxes. 1. The balance of all\nmoneys paid to the recording officer of each county during each month\nupon account of the additional taxes imposed pursuant to subdivision two\nof section two hundred fifty-three of this article, after deduct…
N.Y. Tax Law § 262 Expenses of officers
0.7K chars
§ 262. Expenses of officers. Recording officers and county\ntreasurers shall severally be entitled to receive all their necessary\nexpenses for the purposes of this article, including printing, hire of\nclerks and assistants, being first approved and allowed by the tax\ncommissi…
N.Y. Tax Law § 263 Supervisory power of commissioner of taxation and finance and comptroller
4.5K chars
§ 263. Supervisory power of commissioner of taxation and finance and\ncomptroller. 1. (a) The commissioner of taxation and finance shall have\ngeneral supervisory power over all recording officers in respect of the\nduties imposed by this article and he may make such rules and\n…
N.Y. Tax Law § 264 Tax on prior advance mortgages
7.4K chars
§ 264. Tax on prior advance mortgages. Whenever any part of the\namount of the principal indebtedness which is or under any contingency\nmay be secured by a mortgage recorded prior to July first, nineteen\nhundred and six, is advanced after July first, nineteen hundred and six,\…
N.Y. Tax Law § 265 Tax a lien; exceptions
1.7K chars
§ 265. Tax a lien; exceptions. The tax in this article imposed shall\nbe deemed and is hereby declared to be a lien upon the mortgage upon\nwhich such tax is imposed and upon the debt or obligation secured\nthereby, except that upon mortgages recorded prior to July first,\nninet…
N.Y. Tax Law § 266 Enforcement; procedure
2.4K chars
§ 266. Enforcement; procedure. In case the tax imposed by this article\nis not paid as in this article provided, the tax commission may notify\nthe attorney-general of such failure or refusal to pay and it shall then\nbe the duty of the attorney-general to enforce the payment of…
N.Y. Tax Law § 267 Idem
0.9K chars
§ 267. Idem.; where recovery is had against trust mortgagee.--In every\ncase where recovery is had personally against a trust mortgagee as\nherein provided, and payment of the amount recovered has been made by\nsuch trust mortgagee, or where such trust mortgagee has voluntarily …
N.Y. Tax Law § 27 Suspension of tax-exempt status of terrorist organizations
2.6K chars
§ 27. Suspension of tax-exempt status of terrorist organizations. 1.\nAn organization that is removed from the tax-exempt organizations list\nby the internal revenue service pursuant to subsection (p) of section\n501 of title 26 of the United States Code shall not be exempt from…
N.Y. Tax Law § 270 Amount of tax
14.4K chars
§ 270. Amount of tax. 1. There is hereby imposed and shall\nimmediately accrue and be collected a tax, as herein provided, on all\nsales, or agreements to sell, or memoranda of sales and all deliveries\nor transfers of shares or certificates of stock, or certificates of\nrights …
N.Y. Tax Law § 270-B Exemption of certain transfers to legatees and others
0.5K chars
§ 270-b. Exemption of certain transfers to legatees and others. The\ntax imposed by sections two hundred seventy and two hundred seventy-a of\nthis chapter shall not be imposed upon any deliveries or transfers by an\nexecutor or administrator to a legatee, heir or distributee of…
N.Y. Tax Law § 270-C Transfers by operation of law; special exemptions
3.9K chars
§ 270-c. Transfers by operation of law; special exemptions. No\ntransaction taxable under sections two hundred seventy and two hundred\nseventy-a of this chapter shall be exempt because effected by operation\nof law. The tax imposed by sections two hundred seventy and two hundre…
N.Y. Tax Law § 270-D Tax surcharge
1.9K chars
§ 270-d. Tax surcharge. 1. In addition to the tax imposed by\nsubdivision one of section two hundred seventy of this article, there is\nhereby imposed and shall immediately accrue and be collected a like\nadditional tax on all sales, agreements to sell, memoranda of sales and\na…
N.Y. Tax Law § 270-E Maximum amounts of tax
2.6K chars
§ 270-e. Maximum amounts of tax. 1. Notwithstanding the provisions\nof section two hundred seventy of this chapter, where any transaction\nsubject to the tax imposed by this article involves a sale which relates\nto shares or certificates of the same class and issued by the same…
N.Y. Tax Law § 271 Stamps, how prepared and sold
2.2K chars
§ 271. Stamps, how prepared and sold. Adhesive stamps for the purpose\nof paying the state tax provided for by this article shall be prepared\nby the tax commission, in such form, and of such denominations and in\nsuch quantities as it may from time to time prescribe, and it sha…
N.Y. Tax Law § 271-A Sale of stamps
1.9K chars
§ 271-a. Sale of stamps. No person, firm, company, association or\ncorporation other than a corporation organized under the banking law of\nthis state or under the national bank act of the United States, or a\nduly authorized agent of the tax commission, shall sell or expose for…
N.Y. Tax Law § 272 Penalty for failure to pay tax; liability for tax of agent or broker
3.2K chars
§ 272. Penalty for failure to pay tax; liability for tax of agent or\nbroker. 1. Except as provided in subdivision three of this section, any\nperson or persons liable to pay the tax by this article imposed, and any\none who acts in the matter as agent or broker for such person …
N.Y. Tax Law § 273 Canceling stamps; penalty for failure
0.8K chars
§ 273. Canceling stamps; penalty for failure. In every case where an\nadhesive stamp shall be used to denote the payment of the tax provided\nby this article, the person using or affixing the same shall write or\nstamp thereupon the initials of his name and the date upon which t…
N.Y. Tax Law § 274 Contracts for dies; expenses, how paid
0.8K chars
§ 274. Contracts for dies; expenses, how paid. The tax commission is\nhereby directed to make, enter into and execute for and in behalf of the\nstate such contract or contracts for dies, plates and printing necessary\nfor the manufacture of the stamps provided for by this articl…
N.Y. Tax Law § 275 Illegal use of stamps; penalty
0.8K chars
§ 275. Illegal use of stamps; penalty. Any person who shall willfully\nremove or alter or knowingly permit to be removed or altered the\ncanceling or defacing marks of any stamp provided for by this article\nwith intent to use such stamp, or who shall knowingly or willfully buy,…
N.Y. Tax Law § 275-A Registration; penalty for failure
2.6K chars
§ 275-a. Registration; penalty for failure. Every person acting\nindividually or as a trustee, firm, company, association or corporation\nengaged in whole or in part in the making or negotiating of sales,\nagreements to sell, deliveries or transfers of shares or certificates\nta…
N.Y. Tax Law § 276 Power of tax commission
8.4K chars
§ 276. Power of tax commission. Every person, firm, company,\nassociation, corporation or business conducted by a trustee or trustees,\nengaged in whole or in part in the making or negotiating of sales,\nagreements to sell, deliveries or transfers of shares or certificates\ntaxa…
N.Y. Tax Law § 277 Penalties; how recovered
2.1K chars
§ 277. Penalties; how recovered. Any person, firm, company,\nassociation or corporation, or business conducted by a trustee or\ntrustees that shall violate any of the provisions of section two hundred\nseventy, section two hundred seventy-a or section two hundred\nseventy-two of…
N.Y. Tax Law § 278 Effect of failure to pay tax
0.5K chars
§ 278. Effect of failure to pay tax. No transfer of certificates\ntaxable under this article made after June first, nineteen hundred and\nfive, on which a tax is imposed by this article, and which tax is not\npaid at the time of such transfer shall be made the basis of any actio…
N.Y. Tax Law § 279 Application of taxes
0.3K chars
§ 279. Application of taxes. The taxes imposed under this article\nand the revenues thereof, after the deduction of refunds of taxes\nerroneously paid, shall be paid by the tax commission into the stock\ntransfer tax fund to the credit of the commissioner of taxation and\nfinanc…
N.Y. Tax Law § 279-A Determination of tax
2.6K chars
§ 279-a. Determination of tax. If any person fails to pay any tax\nrequired by this article, the commissioner of taxation and finance shall\ndetermine the amount of tax due at any time within five years after the\ntax became payable and shall give written notice of such determin…
N.Y. Tax Law § 279-B Warrant for the collection of taxes
2.3K chars
§ 279-b. Warrant for the collection of taxes. Whenever any person\nshall fail to pay any tax he is required to pay under the provisions of\nthis article, the tax commission may issue a warrant under its official\nseal, directed to the sheriff of any county of the state, commandi…
N.Y. Tax Law § 28 Empire state commercial production credit
11.8K chars
* § 28. Empire state commercial production credit. (a) Allowance of\ncredit. (1) A taxpayer which is a qualified commercial production\ncompany, or which is a sole proprietor of a qualified commercial\nproduction company, and which is subject to tax under article nine-A or\ntwen…
N.Y. Tax Law § 28*2 Biofuel production credit
3.0K chars
* § 28. Biofuel production credit. (a) General. A taxpayer subject to\ntax under article nine, nine-A or twenty-two of this chapter shall be\nallowed a credit against such tax pursuant to the provisions referenced\nin subdivision (d) of this section. The credit (or pro rata shar…
N.Y. Tax Law § 280 Refund of tax erroneously paid
4.2K chars
§ 280. Refund of tax erroneously paid. If any stamp or stamps shall\nhave been erroneously affixed to any book, certificate, or bill or\nmemorandum of sale, or if any tax provided by this article shall be\nerroneously paid otherwise than by the use of a stamp or stamps, the tax\…
N.Y. Tax Law § 280-A Rebate for stock transfer tax paid; penalty for false claims
32.4K chars
§ 280-a. Rebate for stock transfer tax paid; penalty for false claims.\n1. Except as otherwise provided in subdivision fifteen of this section,\nwhere a tax shall have been paid under this article a portion of the\namount paid shall be allowed as a rebate and such portion shall …
N.Y. Tax Law § 281 Statute of limitations not applicable
0.6K chars
§ 281. Statute of limitations not applicable. The provisions of the\ncivil practice law and rules relative to the limitation of time of\nenforcing a civil remedy shall not apply to any proceeding or action\ntaken to levy, determine or enforce the collection of any tax or penalty…
N.Y. Tax Law § 281-A Alternative method of collection
5.6K chars
§ 281-a. Alternative method of collection. 1. Notwithstanding any\nother provisions of this article, the tax commission may by rules,\nregulations or instructions provide that the taxes imposed by this\narticle on any sale, delivery or transfer executed or effected within\nthis …
N.Y. Tax Law § 282 Definitions
11.5K chars
§ 282. Definitions. As used in this article, 1. a. With respect to\nmotor fuel, "distributor" means any person, firm, association or\ncorporation, who or which imports or causes to be imported into the\nstate, for use, distribution, storage or sale within the state, any\nmotor f…
N.Y. Tax Law § 282-A Imposition of excise tax on Diesel motor fuel
11.2K chars
§ 282-a. Imposition of excise tax on Diesel motor fuel. 1. There is\nhereby levied and imposed with respect to Diesel motor fuel an excise\ntax of four cents per gallon upon the sale or use of Diesel motor fuel\nin this state.\n The excise tax is imposed on the first sale or use…
N.Y. Tax Law § 282-B Additional Diesel motor fuel tax
2.9K chars
§ 282-b. Additional Diesel motor fuel tax. In addition to the tax\nimposed by section two hundred eighty-two-a of this chapter, a like tax\nshall be imposed at the rate of three cents per gallon upon sale or use\nwithin the state of Diesel motor fuel or upon the delivery of Dies…
N.Y. Tax Law § 282-C Supplemental Diesel motor fuel tax
3.4K chars
§ 282-c. Supplemental Diesel motor fuel tax. In addition to the taxes\nimposed by sections two hundred eighty-two-a and two hundred\neighty-two-b of this chapter, a like tax shall be imposed at the rate of\none cent per gallon upon the sale or use within the state of Diesel\nmot…
N.Y. Tax Law § 283 Registration of distributors
35.0K chars
§ 283. Registration of distributors. 1. The department of taxation and\nfinance, upon the application of a person, shall register such person as\na distributor under this article except as provided in subdivisions two\nand five of this section. The application shall be in a form…
N.Y. Tax Law § 283-A Licensing of importing transporters
16.1K chars
§ 283-a. Licensing of importing transporters. 1. The department, upon\nthe application of a person who transports motor fuel, shall license\nsuch person as an importing transporter or exporting transporter, as the\ncase may be, under this article except as provided in subdivisio…
N.Y. Tax Law § 283-B Licensing of terminal operators
14.8K chars
§ 283-b. Licensing of terminal operators. 1. The department of\ntaxation and finance, upon the application of a person who operates a\nfacility where motor fuel is deposited, shall license such person as a\nterminal operator under this article except as otherwise provided in\nth…
N.Y. Tax Law § 283-C Liquefied petroleum gas fuel permit
2.2K chars
§ 283-c. Liquefied petroleum gas fuel permit. The department of\ntaxation and finance, upon the application of a person importing,\nmanufacturing or selling liquefied petroleum gas identified as a fuel\nfor use in the operation of a motor vehicle or for use in the operation\nof …
N.Y. Tax Law § 283-D Registration of wholesalers of motor fuel
11.1K chars
§ 283-d. Registration of wholesalers of motor fuel. (a) Registration\nrequired. Each wholesaler of motor fuel must be registered with the\ndepartment under this section. No wholesaler of motor fuel shall make a\nsale of motor fuel in this state other than a retail sale not in bu…
N.Y. Tax Law § 284 Tax imposed
2.4K chars
§ 284. Tax imposed. 1. There is hereby levied and imposed an excise\ntax of four cents per gallon upon motor fuel (a) imported into or caused\nto be imported into the state by a distributor for use, distribution,\nstorage or sale in the state or upon motor fuel which is produced…
N.Y. Tax Law § 284-A Additional motor fuel tax
2.8K chars
§ 284-a. Additional motor fuel tax. In addition to the tax imposed by\nsection two hundred eighty-four of this chapter, a like tax shall be\nimposed at the rate of three cents per gallon upon motor fuel imported,\nmanufactured or sold within this state by a distributor. Except a…
N.Y. Tax Law § 284-C Supplemental motor fuel tax
3.3K chars
§ 284-c. Supplemental motor fuel tax. In addition to the taxes imposed\nby sections two hundred eighty-four and two hundred eighty-four-a of\nthis chapter, a like tax shall be imposed at the rate of one cent per\ngallon upon motor fuel imported, manufactured or sold within this …