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0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 3016 Notice to person liable to pay tax
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§ 3016. Notice to person liable to pay tax. Before the commissioner\ncollects any tax by levy, the commissioner shall give prominent written\nnotice to the person liable to pay the same that, in like manner as a\njudgment creditor, the department has certain rights to enforce th…
N.Y. Tax Law § 3017 Notice to taxpayer of exempt property
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§ 3017. Notice to taxpayer of exempt property. In or with any notice\nto a taxpayer provided under subdivision (d) of section fifty-two\nhundred twenty-two of the civil practice law and rules, or under\nsubdivision (c) of section fifty-two hundred thirty-two of the civil\npracti…
N.Y. Tax Law § 3018 Uneconomical levies
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§ 3018. Uneconomical levies. No levy may be made on any property if\nthe amount of the expenses which the commissioner estimates (at the time\nof levy) would be incurred by the commissioner with respect to the levy\nand sale of such property exceeds the fair market value of such…
N.Y. Tax Law § 302 Registration of petroleum businesses
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§ 302. Registration of petroleum businesses. (a) Registration\nrequired. Each petroleum business with respect to motor fuel must be\nregistered with the department of taxation and finance as a distributor\nof motor fuel under article twelve-A of this chapter. Each petroleum\nbus…
N.Y. Tax Law § 3020 Sales of seized property
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§ 3020. Sales of seized property. (a) Any sale of property subject to\na tax lien must be sold at the fair market value of the property at the\ntime of the sale.\n (b) The owner of any property seized by levy may request that the\ncommissioner sell such property within sixty day…
N.Y. Tax Law § 3022 Authority to release levy and return property
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§ 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
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§ 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
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§ 3032. Civil damages for failure to release a lien. (a) In general. A\ntaxpayer may bring a civil action for damages against the state in the\ncourt of claims if any officer or employee of the department knowingly,\nor by reason of negligence, fails to release a lien on propert…
N.Y. Tax Law § 3034 Civil damages for certain unauthorized collection actions
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§ 3034. Civil damages for certain unauthorized collection actions.\n(a) General. If, in connection with any collection of any tax with\nrespect to a taxpayer, any officer or employee of the department\nrecklessly or intentionally disregards any provision of any tax, or any\nregu…
N.Y. Tax Law § 3036 Civil actions by persons other than taxpayers
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§ 3036. Civil actions by persons other than taxpayers. (a) Actions\npermitted. (1) Wrongful levy. If a levy has been made on property or\nproperty has been sold pursuant to a levy, any person (other than the\nperson against whom is assessed the tax out of which such levy arose)\…
N.Y. Tax Law § 3038 Civil damages for unauthorized disclosure of returns and return information
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§ 3038. Civil damages for unauthorized disclosure of returns and\nreturn information. (a) General. (1) Disclosure by employee of the\nstate. If any officer or employee of the state of New York knowingly,\nor by reason of negligence, discloses any return or report, any\nparticula…
N.Y. Tax Law § 305 Exempt entities
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§ 305. Exempt entities.--No corporation or unincorporated business\nshall be a petroleum business subject to tax under this article because\nit imported or caused motor fuel, diesel motor fuel or residual\npetroleum product to be imported into this state or produced, refined,\nm…
N.Y. Tax Law § 308 Returns and payment of tax
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§ 308. Returns and payment of tax.-- (a) General.--Every petroleum\nbusiness subject to tax under this article shall monthly, on or before\nthe twentieth day following the close of its taxable month, file a\nreturn which shall state (i) the number of gallons of motor fuel\nimpor…
N.Y. Tax Law § 31 Excelsior jobs program credit
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* § 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
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* § 31. Empire state film post production credit. (a) Allowance of\ncredit. (1) A taxpayer which is a qualified film production company, and\nwhich is subject to tax under article nine-A or twenty-two of this\nchapter, unless eligible for the credit under section twenty-four of\…
N.Y. Tax Law § 310 Corporate petroleum businesses; collection of taxes and penalties
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§ 310. Corporate petroleum businesses; collection of taxes and\npenalties.--(a) Designation for service of process.--Every petroleum\nbusiness which is a corporation, except such a petroleum business having\na certificate of authority under section two hundred twelve of the\ngen…
N.Y. Tax Law § 312 Deposit and disposition of revenue
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§ 312. Deposit and disposition of revenue.-- (a) Except as otherwise\nprovided, of all taxes, interest and penalties collected or received on\nor after April first, two thousand one, from the taxes imposed by\nsection three hundred one-a of this article, (i) initially eighty and…
N.Y. Tax Law § 313 Limitation of time
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§ 313. Limitation of time.--The provisions of the civil practice law\nand rules relative to the limitation of time of enforcing a civil remedy\nshall not apply to any proceeding or action taken to levy, appraise,\nassess, determine or enforce the collection of any tax or penalty…
N.Y. Tax Law § 314 Secrecy
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§ 314. Secrecy.--(a) General. Except in accordance with proper\njudicial order or as otherwise provided by law, it shall be unlawful for\nany tax commissioner, any officer or employee of the department of\ntaxation and finance, or any person who, pursuant to this section, is\npe…
N.Y. Tax Law § 315 Practice and procedure
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§ 315. Practice and procedure.--(a) The provisions of subsections (g)\nand (j) of section one thousand ninety-two, section one thousand\nninety-three and article twelve-A of this chapter, including those\nprovisions of such article twelve-A relating to penalty and interest,\nsha…
N.Y. Tax Law § 32 Registration of tax return preparers
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§ 32. Registration of tax return preparers. (a) For purposes of this\nsection, the following terms have the specified meanings:\n (1) "Attorney" means an attorney admitted to practice law in New York\nstate or one or more of the other states or jurisdictions of the United\nState…
N.Y. Tax Law § 320 Laws repealed
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§ 320. Laws repealed. Of the laws enumerated in the schedule hereto\nannexed, that portion specified in the last column is hereby repealed.\n
N.Y. Tax Law § 321 When to take effect
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§ 321. When to take effect. This chapter shall take effect\nimmediately.\n
N.Y. Tax Law § 33 Correction periods for electronic tax documents and payments
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* § 33. Correction periods for electronic tax documents and payments.\n(a) For purposes of this section, the following terms have the specified\nmeanings:\n (1) "Electronic funds withdrawal" means the process by which the\ndepartment, with a taxpayer's permission, originates an …
N.Y. Tax Law § 33*2 Temporary deferral of certain tax credits
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* § 33. Temporary deferral of certain tax credits. 1. (a) For taxable\nyears beginning on or after January first, two thousand ten and before\nJanuary first, two thousand thirteen, the excess over two million\ndollars of the total amount of the tax credits specified in subdivisi…
N.Y. Tax Law § 34 Tax return preparers and software companies not to charge separately for New York e-file services
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* § 34. Tax return preparers and software companies not to charge\nseparately for New York e-file services. (a) For purposes of this\nsection, the following terms have the specified meanings:\n (1) "Authorized tax document" means a tax document which the\ncommissioner has author…
N.Y. Tax Law § 34*2 Temporary deferral payout credits
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* § 34. Temporary deferral payout credits. 1. The amounts of\nnonrefundable credits that are deferred pursuant to section thirty-three\nof this article in taxable years beginning on or after January first,\ntwo thousand ten and before January first, two thousand thirteen shall\n…
N.Y. Tax Law § 35 Use of electronic means of communication
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* § 35. Use of electronic means of communication. Notwithstanding any\nother provision of New York state law, where the department has obtained\nauthorization of an online services account holder, in such form as may\nbe prescribed by the commissioner, the department may use ele…
N.Y. Tax Law § 35*2 Economic transformation and facility redevelopment program tax credit
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* § 35. Economic transformation and facility redevelopment program tax\ncredit. (a) General. (1) A taxpayer which is a participant or the owner\nof a participant in the economic transformation and facility\nredevelopment program under article eighteen of the economic development…
N.Y. Tax Law § 36 Empire state jobs retention program credit
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§ 36. Empire state jobs retention program credit. (a) Allowance of\ncredit. A taxpayer subject to tax under article nine-A, twenty-two or\nthirty-three of this chapter shall be allowed a credit against such tax,\npursuant to the provisions referenced in subdivision (e) of this\n…
N.Y. Tax Law § 37 Alcoholic beverage production credit
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§ 37. Alcoholic beverage production credit. (a) General. A taxpayer\nsubject to tax under article nine-A or twenty-two of this chapter, that\nis registered as a distributor under article eighteen of this chapter,\nand that produces sixty million or fewer gallons of beer or cider…
N.Y. Tax Law § 38 New York innovation hot spot program tax benefits
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* § 38. New York innovation hot spot program tax benefits. (a) As used\nin this chapter, the terms "New York state innovation hot spot" and\n"qualified entity" shall have the same meaning as under section\nsixteen-v of the New York state urban development corporation act.\n (b) …
N.Y. Tax Law § 38*2 Minimum wage reimbursement credit
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* § 38. Minimum wage reimbursement credit. (a) A taxpayer that is an\neligible employer or an owner of an eligible employer as defined in\nsubdivision (b) of this section shall be eligible for a credit against\nthe tax imposed under article nine, nine-A, twenty-two, or thirty-th…
N.Y. Tax Law § 39 Tax benefits for businesses located in tax-free NY areas and employees of such businesses
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§ 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
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§ 39-a. Penalties for fraud in the START-UP NY program. If the\ncommissioner of economic development on his or her own initiative or on\nthe recommendation of a sponsoring campus, university or college finally\ndetermines that any such business participating in the START-UP NY\n…
N.Y. Tax Law § 4 Exemption from certain excise and sales taxes granted to the United Nations
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§ 4. Exemption from certain excise and sales taxes granted to the\nUnited Nations. Excise and sales taxes imposed by the state upon the\nsale of tangible personal property shall not be exacted or required to\nbe paid by the United Nations upon and with respect to any sale of\nta…
N.Y. Tax Law § 40 The tax-free NY area tax elimination credit
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§ 40. The tax-free NY area tax elimination credit. (a) Allowance of\ncredit. A taxpayer that is a business or owner of a business in the case\nof a business taxed as a sole proprietorship, partnership or New York S\ncorporation, that is located in a tax-free NY area approved pur…
N.Y. Tax Law § 41 Limitations on tax credit eligibility
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§ 41. Limitations on tax credit eligibility. Any taxpayer who stands\nconvicted, or who is a shareholder of an S corporation or partner in a\npartnership which is convicted, of an offense defined in article two\nhundred or four hundred ninety-six or section 195.20 of the penal l…
N.Y. Tax Law § 42 Farm workforce retention credit
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§ 42. Farm workforce retention credit. (a) A taxpayer that is a farm\nemployer or an owner of a farm employer shall be eligible for a credit\nagainst the tax imposed under article nine-A or twenty-two of this\nchapter, pursuant to the provisions referenced in subdivision (g) of\…
N.Y. Tax Law § 42-A Farm employer overtime credit
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§ 42-a. Farm employer overtime credit. (a) Notwithstanding subdivision\n(f) of section forty-two of this article, a taxpayer that is an eligible\nfarm employer or an owner of an eligible farm employer shall be eligible\nfor a credit against the tax imposed under article nine-A o…
N.Y. Tax Law § 420 Definitions
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§ 420. Definitions. As used in this article:\n 1. "Person" includes an individual, copartnership, limited liability\ncompany, society, association, corporation, joint stock company, and any\ncombination of individuals and also an executor, administrator,\nreceiver, trustee or ot…
N.Y. Tax Law § 421 Registration of distributors
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§ 421. Registration of distributors. 1. General. The commissioner,\nupon the application of a distributor, shall register such distributor\nin suitable books to be kept by the department for that purpose,\nconditioned upon the obtaining of appropriate licenses pursuant to the\na…
N.Y. Tax Law § 422 Bonds of distributors
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§ 422. Bonds of distributors. The tax commission may require any\ndistributor to file with the department of taxation and finance a bond\nissued by a surety company approved by the superintendent of financial\nservices as to solvency and responsibility and authorized to transact…
N.Y. Tax Law § 423 Cancellation of registration of distributors
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§ 423. Cancellation of registration of distributors. The registration\nof any distributor may be cancelled by the commissioner upon its failure\nto file a bond or other security when required, and the registration of\na distributor may be cancelled by the commissioner upon its f…
N.Y. Tax Law § 424 Taxes imposed
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§ 424. Taxes imposed. 1. There are hereby levied and imposed on a\ndistributor and a noncommercial importer excise taxes at the following\nrates:\n (a) Fourteen cents per gallon upon beers;\n (b) Thirty cents per gallon upon still wines, except cider containing\nmore than three …
N.Y. Tax Law § 425 Special provision as to imposition of taxes on certain alcoholic beverages
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§ 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
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§ 425-a. Presumption of taxability. For the purpose of the proper\nadministration of the taxes imposed by this article and to prevent\nevasion thereof, it shall be presumed with respect to this chapter that\nall alcoholic beverages possessed or found in this state are subject to…
N.Y. Tax Law § 426 Records to be kept by brand owners, distributors, owners and others
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§ 426. Records to be kept by brand owners, distributors, owners and\nothers. Every brand owner, distributor, owner or other person shall\nkeep a complete and accurate record of all purchases and sales or other\ndispositions of alcoholic beverages, and a complete and accurate rec…
N.Y. Tax Law § 427 Requirement and content of invoice on the sale of liquors
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§ 427. Requirement and content of invoice on the sale of liquors. 1.\nEvery sale of liquors, except a sale at retail of ninety liters or less,\nshall be evidenced by and recorded on an individual, serially numbered\ninvoice, and, with respect to each such sale, the seller therei…
N.Y. Tax Law § 428 Records and reports of transportation
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§ 428. Records and reports of transportation. 1. Every person\ntransporting alcoholic beverages within this state, whether such\ntransportation originates within or without this state, when required by\nthe commissioner, shall keep a true and accurate record of all alcoholic\nbe…