™Your Policy Risk Impact Agent
0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 3016 Notice to person liable to pay tax
0.5K chars
§ 3016. Notice to person liable to pay tax. Before the commissioner collects any tax by levy, the commissioner shall give prominent written notice to the person liable to pay the same that, in like manner as a judgment creditor, the department has certain rights to enforce the w…
N.Y. Tax Law § 3017 Notice to taxpayer of exempt property
1.6K chars
§ 3017. Notice to taxpayer of exempt property. In or with any notice to a taxpayer provided under subdivision (d) of section fifty-two hundred twenty-two of the civil practice law and rules, or under subdivision (c) of section fifty-two hundred thirty-two of the civil practice l…
N.Y. Tax Law § 3018 Uneconomical levies
0.3K chars
§ 3018. Uneconomical levies. No levy may be made on any property if the amount of the expenses which the commissioner estimates (at the time of levy) would be incurred by the commissioner with respect to the levy and sale of such property exceeds the fair market value of such pr…
N.Y. Tax Law § 302 Registration of petroleum businesses
13.9K chars
§ 302. Registration of petroleum businesses. (a) Registration required. Each petroleum business with respect to motor fuel must be registered with the department of taxation and finance as a distributor of motor fuel under article twelve-A of this chapter. Each petroleum busines…
N.Y. Tax Law § 3020 Sales of seized property
0.6K chars
§ 3020. Sales of seized property. (a) Any sale of property subject to a tax lien must be sold at the fair market value of the property at the time of the sale. (b) The owner of any property seized by levy may request that the commissioner sell such property within sixty days aft…
N.Y. Tax Law § 3022 Authority to release levy and return property
3.2K chars
§ 3022. Authority to release levy and return property. (a) Release of\nlevy and notice of release. (1) The commissioner shall release the levy\nupon all, or part of, the property or rights to property levied upon and\nshall promptly notify the person upon whom such levy was made…
N.Y. Tax Law § 3030 Awarding of costs and certain fees
10.0K chars
§ 3030. Awarding of costs and certain fees. (a) In general. In any\nadministrative or court proceeding which is brought by or against the\ncommissioner in connection with the determination, collection, or refund\nof any tax, the prevailing party may be awarded a judgment or a\ns…
N.Y. Tax Law § 3032 Civil damages for failure to release a lien
2.8K chars
§ 3032. Civil damages for failure to release a lien. (a) In general. A taxpayer may bring a civil action for damages against the state in the court of claims if any officer or employee of the department knowingly, or by reason of negligence, fails to release a lien on property o…
N.Y. Tax Law § 3034 Civil damages for certain unauthorized collection actions
2.1K chars
§ 3034. Civil damages for certain unauthorized collection actions. (a) General. If, in connection with any collection of any tax with respect to a taxpayer, any officer or employee of the department recklessly or intentionally disregards any provision of any tax, or any regulati…
N.Y. Tax Law § 3036 Civil actions by persons other than taxpayers
3.2K chars
§ 3036. Civil actions by persons other than taxpayers. (a) Actions permitted. (1) Wrongful levy. If a levy has been made on property or property has been sold pursuant to a levy, any person (other than the person against whom is assessed the tax out of which such levy arose) who…
N.Y. Tax Law § 3038 Civil damages for unauthorized disclosure of returns and return information
2.0K chars
§ 3038. Civil damages for unauthorized disclosure of returns and return information. (a) General. (1) Disclosure by employee of the state. If any officer or employee of the state of New York knowingly, or by reason of negligence, discloses any return or report, any particulars s…
N.Y. Tax Law § 305 Exempt entities
0.6K chars
§ 305. Exempt entities.--No corporation or unincorporated business shall be a petroleum business subject to tax under this article because it imported or caused motor fuel, diesel motor fuel or residual petroleum product to be imported into this state or produced, refined, manuf…
N.Y. Tax Law § 308 Returns and payment of tax
9.5K chars
§ 308. Returns and payment of tax.-- (a) General.--Every petroleum business subject to tax under this article shall monthly, on or before the twentieth day following the close of its taxable month, file a return which shall state (i) the number of gallons of motor fuel imported …
N.Y. Tax Law § 31 Excelsior jobs program credit
7.1K chars
* § 31. Excelsior jobs program credit. (a) General. A taxpayer\nsubject to tax under article nine-A, twenty-two or thirty-three of this\nchapter shall be allowed a credit against such tax, pursuant to the\nprovisions referenced in subdivision (g) of this section. The amount of\n…
N.Y. Tax Law § 31*2 Empire state film post production credit
7.9K chars
* § 31. Empire state film post production credit. (a) Allowance of credit. (1) A taxpayer which is a qualified film production company, and which is subject to tax under article nine-A or twenty-two of this chapter, unless eligible for the credit under section twenty-four of thi…
N.Y. Tax Law § 310 Corporate petroleum businesses; collection of taxes and penalties
5.8K chars
§ 310. Corporate petroleum businesses; collection of taxes and penalties.--(a) Designation for service of process.--Every petroleum business which is a corporation, except such a petroleum business having a certificate of authority under section two hundred twelve of the general…
N.Y. Tax Law § 312 Deposit and disposition of revenue
4.3K chars
§ 312. Deposit and disposition of revenue.-- (a) Except as otherwise provided, of all taxes, interest and penalties collected or received on or after April first, two thousand one, from the taxes imposed by section three hundred one-a of this article, (i) initially eighty and th…
N.Y. Tax Law § 313 Limitation of time
1.2K chars
§ 313. Limitation of time.--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, appraise, assess, determine or enforce the collection of any tax or penalty pr…
N.Y. Tax Law § 314 Secrecy
14.5K chars
§ 314. Secrecy.--(a) General. Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any tax commissioner, any officer or employee of the department of taxation and finance, or any person who, pursuant to this section, is permit…
N.Y. Tax Law § 315 Practice and procedure
4.2K chars
§ 315. Practice and procedure.--(a) The provisions of subsections (g) and (j) of section one thousand ninety-two, section one thousand ninety-three and article twelve-A of this chapter, including those provisions of such article twelve-A relating to penalty and interest, shall a…
N.Y. Tax Law § 32 Registration of tax return preparers
18.3K chars
§ 32. Registration of tax return preparers. (a) For purposes of this section, the following terms have the specified meanings: (1) "Attorney" means an attorney admitted to practice law in New York state or one or more of the other states or jurisdictions of the United States. (2…
N.Y. Tax Law § 320 Laws repealed
0.1K chars
§ 320. Laws repealed. Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is hereby repealed.
N.Y. Tax Law § 321 When to take effect
0.1K chars
§ 321. When to take effect. This chapter shall take effect immediately.
N.Y. Tax Law § 33 Correction periods for electronic tax documents and payments
4.6K chars
* § 33. Correction periods for electronic tax documents and payments. (a) For purposes of this section, the following terms have the specified meanings: (1) "Electronic funds withdrawal" means the process by which the department, with a taxpayer's permission, originates an elect…
N.Y. Tax Law § 33*2 Temporary deferral of certain tax credits
5.2K chars
* § 33. Temporary deferral of certain tax credits. 1. (a) For taxable years beginning on or after January first, two thousand ten and before January first, two thousand thirteen, the excess over two million dollars of the total amount of the tax credits specified in subdivision …
N.Y. Tax Law § 34 Tax return preparers and software companies not to charge separately for New York e-file services
2.1K chars
* § 34. Tax return preparers and software companies not to charge separately for New York e-file services. (a) For purposes of this section, the following terms have the specified meanings: (1) "Authorized tax document" means a tax document which the commissioner has authorized …
N.Y. Tax Law § 34*2 Temporary deferral payout credits
2.5K chars
* § 34. Temporary deferral payout credits. 1. The amounts of nonrefundable credits that are deferred pursuant to section thirty-three of this article in taxable years beginning on or after January first, two thousand ten and before January first, two thousand thirteen shall be a…
N.Y. Tax Law § 35 Use of electronic means of communication
1.1K chars
* § 35. Use of electronic means of communication. Notwithstanding any other provision of New York state law, where the department has obtained authorization of an online services account holder, in such form as may be prescribed by the commissioner, the department may use electr…
N.Y. Tax Law § 35*2 Economic transformation and facility redevelopment program tax credit
19.3K chars
* § 35. Economic transformation and facility redevelopment program tax credit. (a) General. (1) A taxpayer which is a participant or the owner of a participant in the economic transformation and facility redevelopment program under article eighteen of the economic development la…
N.Y. Tax Law § 36 Empire state jobs retention program credit
3.9K chars
§ 36. Empire state jobs retention program credit. (a) Allowance of credit. A taxpayer subject to tax under article nine-A, twenty-two or thirty-three of this chapter shall be allowed a credit against such tax, pursuant to the provisions referenced in subdivision (e) of this sect…
N.Y. Tax Law § 37 Alcoholic beverage production credit
2.9K chars
§ 37. Alcoholic beverage production credit. (a) General. A taxpayer subject to tax under article nine-A or twenty-two of this chapter, that is registered as a distributor under article eighteen of this chapter, and that produces sixty million or fewer gallons of beer or cider, t…
N.Y. Tax Law § 38 New York innovation hot spot program tax benefits
3.4K chars
* § 38. New York innovation hot spot program tax benefits. (a) As used in this chapter, the terms "New York state innovation hot spot" and "qualified entity" shall have the same meaning as under section sixteen-v of the New York state urban development corporation act. (b) A tax…
N.Y. Tax Law § 38*2 Minimum wage reimbursement credit
3.3K chars
* § 38. Minimum wage reimbursement credit. (a) A taxpayer that is an eligible employer or an owner of an eligible employer as defined in subdivision (b) of this section shall be eligible for a credit against the tax imposed under article nine, nine-A, twenty-two, or thirty-three…
N.Y. Tax Law § 39 Tax benefits for businesses located in tax-free NY areas and employees of such businesses
8.1K chars
§ 39. Tax benefits for businesses located in tax-free NY areas and\nemployees of such businesses. (a) (1) Any business or owner of a\nbusiness in the case of a business taxed as a sole proprietorship,\npartnership or New York S corporation, that is located in a tax-free NY\narea…
N.Y. Tax Law § 39-A Penalties for fraud in the START-UP NY program
1.3K chars
§ 39-a. Penalties for fraud in the START-UP NY program. If the commissioner of economic development on his or her own initiative or on the recommendation of a sponsoring campus, university or college finally determines that any such business participating in the START-UP NY prog…
N.Y. Tax Law § 4 Exemption from certain excise and sales taxes granted to the United Nations
0.7K chars
§ 4. Exemption from certain excise and sales taxes granted to the United Nations. Excise and sales taxes imposed by the state upon the sale of tangible personal property shall not be exacted or required to be paid by the United Nations upon and with respect to any sale of tangib…
N.Y. Tax Law § 40 The tax-free NY area tax elimination credit
9.7K chars
§ 40. The tax-free NY area tax elimination credit. (a) Allowance of credit. A taxpayer that is a business or owner of a business in the case of a business taxed as a sole proprietorship, partnership or New York S corporation, that is located in a tax-free NY area approved pursua…
N.Y. Tax Law § 41 Limitations on tax credit eligibility
1.2K chars
§ 41. Limitations on tax credit eligibility. Any taxpayer who stands convicted, or who is a shareholder of an S corporation or partner in a partnership which is convicted, of an offense defined in article two hundred or four hundred ninety-six or section 195.20 of the penal law …
N.Y. Tax Law § 42 Farm workforce retention credit
4.2K chars
§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm employer or an owner of a farm employer shall be eligible for a credit against the tax imposed under article nine-A or twenty-two of this chapter, pursuant to the provisions referenced in subdivision (g) of thi…
N.Y. Tax Law § 42-A Farm employer overtime credit
4.9K chars
§ 42-a. Farm employer overtime credit. (a) Notwithstanding subdivision (f) of section forty-two of this article, a taxpayer that is an eligible farm employer or an owner of an eligible farm employer shall be eligible for a credit against the tax imposed under article nine-A or t…
N.Y. Tax Law § 420 Definitions
6.5K chars
§ 420. Definitions. As used in this article: 1. "Person" includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other f…
N.Y. Tax Law § 421 Registration of distributors
8.7K chars
§ 421. Registration of distributors. 1. General. The commissioner, upon the application of a distributor, shall register such distributor in suitable books to be kept by the department for that purpose, conditioned upon the obtaining of appropriate licenses pursuant to the alcoh…
N.Y. Tax Law § 422 Bonds of distributors
1.3K chars
§ 422. Bonds of distributors. The tax commission may require any distributor to file with the department of taxation and finance a bond issued by a surety company approved by the superintendent of financial services as to solvency and responsibility and authorized to transact bu…
N.Y. Tax Law § 423 Cancellation of registration of distributors
1.6K chars
§ 423. Cancellation of registration of distributors. The registration of any distributor may be cancelled by the commissioner upon its failure to file a bond or other security when required, and the registration of a distributor may be cancelled by the commissioner upon its fail…
N.Y. Tax Law § 424 Taxes imposed
9.8K chars
§ 424. Taxes imposed. 1. There are hereby levied and imposed on a distributor and a noncommercial importer excise taxes at the following rates: (a) Fourteen cents per gallon upon beers; (b) Thirty cents per gallon upon still wines, except cider containing more than three and two…
N.Y. Tax Law § 425 Special provision as to imposition of taxes on certain alcoholic beverages
2.0K chars
§ 425. Special provision as to imposition of taxes on certain\nalcoholic beverages. If a person shall receive any alcoholic beverages\nfrom the distributor with respect thereto, under such circumstances so\nas to preclude the collection of the taxes under this article, because\n…
N.Y. Tax Law § 425-A Presumption of taxability
1.2K chars
§ 425-a. Presumption of taxability. For the purpose of the proper administration of the taxes imposed by this article and to prevent evasion thereof, it shall be presumed with respect to this chapter that all alcoholic beverages possessed or found in this state are subject to th…
N.Y. Tax Law § 426 Records to be kept by brand owners, distributors, owners and others
1.5K chars
§ 426. Records to be kept by brand owners, distributors, owners and others. Every brand owner, distributor, owner or other person shall keep a complete and accurate record of all purchases and sales or other dispositions of alcoholic beverages, and a complete and accurate record…
N.Y. Tax Law § 427 Requirement and content of invoice on the sale of liquors
5.4K chars
§ 427. Requirement and content of invoice on the sale of liquors. 1. Every sale of liquors, except a sale at retail of ninety liters or less, shall be evidenced by and recorded on an individual, serially numbered invoice, and, with respect to each such sale, the seller therein s…
N.Y. Tax Law § 428 Records and reports of transportation
3.2K chars
§ 428. Records and reports of transportation. 1. Every person transporting alcoholic beverages within this state, whether such transportation originates within or without this state, when required by the commissioner, shall keep a true and accurate record of all alcoholic bevera…