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0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 257-A Refund of mortgage taxes after rescission of certain credit transactions
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§ 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
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§ 258. Effect of nonpayment of taxes. 1. No mortgage of real property shall be recorded by any county clerk or register, unless there shall be paid the taxes imposed by and as in this article provided. No mortgage of real property which is subject to the taxes imposed by this ar…
N.Y. Tax Law § 258-A Payment of tax on instruments not recorded
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§ 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
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§ 259. Trust mortgages. In the case of mortgages made by corporations in trust to secure payment of bonds or obligations issued or to be issued thereafter, if the total amount of principal indebtedness which under any contingency may be advanced or accrued or which may become se…
N.Y. Tax Law § 26 Security training tax credit
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§ 26. Security training tax credit. (a) Allowance of credit. A taxpayer, which is subject to tax under article nine, nine-A, twenty-two or thirty-three of this chapter and which is a qualified building owner, shall be allowed a credit against such tax. The amount of the credit a…
N.Y. Tax Law § 260 Determination and apportionment by the state tax commission
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§ 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
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§ 261. Payment over and distribution of taxes. 1. The balance of all moneys paid to the recording officer of each county during each month upon account of the additional taxes imposed pursuant to subdivision two of section two hundred fifty-three of this article, after deducting…
N.Y. Tax Law § 262 Expenses of officers
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§ 262. Expenses of officers. Recording officers and county treasurers shall severally be entitled to receive all their necessary expenses for the purposes of this article, including printing, hire of clerks and assistants, being first approved and allowed by the tax commission a…
N.Y. Tax Law § 263 Supervisory power of commissioner of taxation and finance and comptroller
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§ 263. Supervisory power of commissioner of taxation and finance and comptroller. 1. (a) The commissioner of taxation and finance shall have general supervisory power over all recording officers in respect of the duties imposed by this article and he may make such rules and regu…
N.Y. Tax Law § 264 Tax on prior advance mortgages
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§ 264. Tax on prior advance mortgages. Whenever any part of the amount of the principal indebtedness which is or under any contingency may be secured by a mortgage recorded prior to July first, nineteen hundred and six, is advanced after July first, nineteen hundred and six, the…
N.Y. Tax Law § 265 Tax a lien; exceptions
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§ 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
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§ 266. Enforcement; procedure. In case the tax imposed by this article is not paid as in this article provided, the tax commission may notify the attorney-general of such failure or refusal to pay and it shall then be the duty of the attorney-general to enforce the payment of su…
N.Y. Tax Law § 267 Idem
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§ 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
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§ 27. Suspension of tax-exempt status of terrorist organizations. 1. An organization that is removed from the tax-exempt organizations list by the internal revenue service pursuant to subsection (p) of section 501 of title 26 of the United States Code shall not be exempt from an…
N.Y. Tax Law § 270 Amount of tax
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§ 270. Amount of tax. 1. There is hereby imposed and shall immediately accrue and be collected a tax, as herein provided, on all sales, or agreements to sell, or memoranda of sales and all deliveries or transfers of shares or certificates of stock, or certificates of rights to s…
N.Y. Tax Law § 270-B Exemption of certain transfers to legatees and others
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§ 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
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§ 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
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§ 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
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§ 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
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§ 271. Stamps, how prepared and sold. Adhesive stamps for the purpose of paying the state tax provided for by this article shall be prepared by the tax commission, in such form, and of such denominations and in such quantities as it may from time to time prescribe, and it shall …
N.Y. Tax Law § 271-A Sale of stamps
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§ 271-a. Sale of stamps. No person, firm, company, association or corporation other than a corporation organized under the banking law of this state or under the national bank act of the United States, or a duly authorized agent of the tax commission, shall sell or expose for sa…
N.Y. Tax Law § 272 Penalty for failure to pay tax; liability for tax of agent or broker
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§ 272. Penalty for failure to pay tax; liability for tax of agent or broker. 1. Except as provided in subdivision three of this section, any person or persons liable to pay the tax by this article imposed, and any one who acts in the matter as agent or broker for such person or …
N.Y. Tax Law § 273 Canceling stamps; penalty for failure
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§ 273. Canceling stamps; penalty for failure. In every case where an adhesive stamp shall be used to denote the payment of the tax provided by this article, the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the …
N.Y. Tax Law § 274 Contracts for dies; expenses, how paid
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§ 274. Contracts for dies; expenses, how paid. The tax commission is hereby directed to make, enter into and execute for and in behalf of the state such contract or contracts for dies, plates and printing necessary for the manufacture of the stamps provided for by this article, …
N.Y. Tax Law § 275 Illegal use of stamps; penalty
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§ 275. Illegal use of stamps; penalty. Any person who shall willfully remove or alter or knowingly permit to be removed or altered the canceling or defacing marks of any stamp provided for by this article with intent to use such stamp, or who shall knowingly or willfully buy, pr…
N.Y. Tax Law § 275-A Registration; penalty for failure
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§ 275-a. Registration; penalty for failure. Every person acting individually or as a trustee, firm, company, association or corporation engaged in whole or in part in the making or negotiating of sales, agreements to sell, deliveries or transfers of shares or certificates taxabl…
N.Y. Tax Law § 276 Power of tax commission
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§ 276. Power of tax commission. Every person, firm, company, association, corporation or business conducted by a trustee or trustees, engaged in whole or in part in the making or negotiating of sales, agreements to sell, deliveries or transfers of shares or certificates taxable …
N.Y. Tax Law § 277 Penalties; how recovered
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§ 277. Penalties; how recovered. Any person, firm, company, association or corporation, or business conducted by a trustee or trustees that shall violate any of the provisions of section two hundred seventy, section two hundred seventy-a or section two hundred seventy-two of thi…
N.Y. Tax Law § 278 Effect of failure to pay tax
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§ 278. Effect of failure to pay tax. No transfer of certificates taxable under this article made after June first, nineteen hundred and five, on which a tax is imposed by this article, and which tax is not paid at the time of such transfer shall be made the basis of any action o…
N.Y. Tax Law § 279 Application of taxes
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§ 279. Application of taxes. The taxes imposed under this article and the revenues thereof, after the deduction of refunds of taxes erroneously paid, shall be paid by the tax commission into the stock transfer tax fund to the credit of the commissioner of taxation and finance. …
N.Y. Tax Law § 279-A Determination of tax
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§ 279-a. Determination of tax. If any person fails to pay any tax required by this article, the commissioner of taxation and finance shall determine the amount of tax due at any time within five years after the tax became payable and shall give written notice of such determinati…
N.Y. Tax Law § 279-B Warrant for the collection of taxes
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§ 279-b. Warrant for the collection of taxes. Whenever any person shall fail to pay any tax he is required to pay under the provisions of this article, the tax commission may issue a warrant under its official seal, directed to the sheriff of any county of the state, commanding …
N.Y. Tax Law § 28 Empire state commercial production credit
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* § 28. Empire state commercial production credit. (a) Allowance of credit. (1) A taxpayer which is a qualified commercial production company, or which is a sole proprietor of a qualified commercial production company, and which is subject to tax under article nine-A or twenty-t…
N.Y. Tax Law § 28*2 Biofuel production credit
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* § 28. Biofuel production credit. (a) General. A taxpayer subject to tax under article nine, nine-A or twenty-two of this chapter shall be allowed a credit against such tax pursuant to the provisions referenced in subdivision (d) of this section. The credit (or pro rata share o…
N.Y. Tax Law § 280 Refund of tax erroneously paid
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§ 280. Refund of tax erroneously paid. If any stamp or stamps shall have been erroneously affixed to any book, certificate, or bill or memorandum of sale, or if any tax provided by this article shall be erroneously paid otherwise than by the use of a stamp or stamps, the tax com…
N.Y. Tax Law § 280-A Rebate for stock transfer tax paid; penalty for false claims
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§ 280-a. Rebate for stock transfer tax paid; penalty for false claims. 1. Except as otherwise provided in subdivision fifteen of this section, where a tax shall have been paid under this article a portion of the amount paid shall be allowed as a rebate and such portion shall be …
N.Y. Tax Law § 281 Statute of limitations not applicable
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§ 281. Statute of limitations not applicable. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, determine or enforce the collection of any tax or penalty pr…
N.Y. Tax Law § 281-A Alternative method of collection
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§ 281-a. Alternative method of collection. 1. Notwithstanding any other provisions of this article, the tax commission may by rules, regulations or instructions provide that the taxes imposed by this article on any sale, delivery or transfer executed or effected within this stat…
N.Y. Tax Law § 282 Definitions
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§ 282. Definitions. As used in this article, 1. a. With respect to motor fuel, "distributor" means any person, firm, association or corporation, who or which imports or causes to be imported into the state, for use, distribution, storage or sale within the state, any motor fuel;…
N.Y. Tax Law § 282-A Imposition of excise tax on Diesel motor fuel
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§ 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
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§ 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
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§ 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
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§ 283. Registration of distributors. 1. The department of taxation and finance, upon the application of a person, shall register such person as a distributor under this article except as provided in subdivisions two and five of this section. The application shall be in a form an…
N.Y. Tax Law § 283-A Licensing of importing transporters
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§ 283-a. Licensing of importing transporters. 1. The department, upon the application of a person who transports motor fuel, shall license such person as an importing transporter or exporting transporter, as the case may be, under this article except as provided in subdivisions …
N.Y. Tax Law § 283-B Licensing of terminal operators
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§ 283-b. Licensing of terminal operators. 1. The department of taxation and finance, upon the application of a person who operates a facility where motor fuel is deposited, shall license such person as a terminal operator under this article except as otherwise provided in this s…
N.Y. Tax Law § 283-C Liquefied petroleum gas fuel permit
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§ 283-c. Liquefied petroleum gas fuel permit. The department of taxation and finance, upon the application of a person importing, manufacturing or selling liquefied petroleum gas identified as a fuel for use in the operation of a motor vehicle or for use in the operation of a pl…
N.Y. Tax Law § 283-D Registration of wholesalers of motor fuel
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§ 283-d. Registration of wholesalers of motor fuel. (a) Registration required. Each wholesaler of motor fuel must be registered with the department under this section. No wholesaler of motor fuel shall make a sale of motor fuel in this state other than a retail sale not in bulk …
N.Y. Tax Law § 284 Tax imposed
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§ 284. Tax imposed. 1. There is hereby levied and imposed an excise tax of four cents per gallon upon motor fuel (a) imported into or caused to be imported into the state by a distributor for use, distribution, storage or sale in the state or upon motor fuel which is produced, r…
N.Y. Tax Law § 284-A Additional motor fuel tax
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§ 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
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§ 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 …