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0 chapters · 1,429 sections in this title.
N.Y. Tax Law § 429 Payment of tax; returns
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§ 429. Payment of tax; returns. 1. Every distributor, noncommercial\nimporter or other person shall, on or before the twentieth day of each\nmonth, file with the department of taxation and finance a return, on\nforms to be prescribed by the commissioner and furnished by such\nde…
N.Y. Tax Law § 43 Life sciences research and development tax credit
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* § 43. Life sciences research and development tax credit. (a)\nAllowance of credit. (1) A taxpayer that is a qualified life sciences\ncompany, or that is a sole proprietor of or a partner in a partnership\nthat is a qualified life sciences company or a shareholder of a New York…
N.Y. Tax Law § 43*2 Single member limited liability companies and eligibility for tax credits
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* § 43. Single member limited liability companies and eligibility for\ntax credits. A limited liability company that has a single member and is\ndisregarded as an entity separate from its owner for federal income tax\npurposes (without reference to any special rules related to t…
N.Y. Tax Law § 430 Determination of tax
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§ 430. Determination of tax. If a distributor, noncommercial importer\nor other person files a return under this article, but such return is\nincorrect or insufficient, the commissioner of taxation and finance\nshall determine the amount of tax due at any time within three years…
N.Y. Tax Law § 431 Proceedings to recover tax
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§ 431. Proceedings to recover tax. 1. Whenever any distributor,\nnoncommercial importer or other person shall fail to pay, within the\ntime limited herein, any tax which he is required to pay under the\nprovisions of this article, the attorney-general shall, upon the request\nof…
N.Y. Tax Law § 432 Tax to be paid but once; foreign and interstate commerce; injunction
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§ 432. Tax to be paid but once; foreign and interstate commerce;\ninjunction. Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of the taxes imposed\nby this article more than once on any quantity of alcoholic beverages\…
N.Y. Tax Law § 433 Penalties and interest
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§ 433. Penalties and interest. 1. (a)(i) A distributor who or which\nfails to file a return or to pay any tax within the time required by or\npursuant to this article (determined with regard to any extension of\ntime for filing or paying) shall be subject to a penalty of ten per…
N.Y. Tax Law § 434 Refunds
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§ 434. Refunds. 1. Whenever the commissioner of taxation and finance\nshall determine that any moneys received under the provisions of this\narticle were paid in error, he may cause the same to be refunded, with\ninterest, in accordance with such rules and regulations as he may\…
N.Y. Tax Law § 434-A Mailing rules; holidays
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§ 434-a. Mailing rules; holidays. 1. If any return, claim, statement,\nnotice, application, or other document required to be filed, or any\npayment required to be made, within a prescribed period or on or before\na prescribed date under authority of any provision of this article…
N.Y. Tax Law § 435 Deposit and disposition of revenue
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§ 435. Deposit and disposition of revenue. All taxes, interest and\npenalties collected or received by the tax commission under the taxes\nimposed by this article shall be deposited and disposed of pursuant to\nthe provisions of section one hundred seventy-one-a of this chapter.…
N.Y. Tax Law § 436 General powers of the tax commission
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§ 436. General powers of the tax commission. The powers conferred upon\nthe tax commission by sections one hundred seventy-one and one hundred\nseventy-one-b of this chapter shall, so far as applicable, be\nexercisable with respect to the provisions of this article.\n
N.Y. Tax Law § 437 Returns to be secret
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§ 437. Returns to be secret. 1. Except in accordance with proper\njudicial order or as in this section or otherwise provided by law, it\nshall be unlawful for the tax commission, any tax commissioner, any\nofficer or employee of the department of taxation and finance, or any\nof…
N.Y. Tax Law § 438 Sale of stamps authorized
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§ 438. Sale of stamps authorized. 1. Notwithstanding any other\nprovision of this article, the tax commission may by regulation provide\nthat the taxes on alcoholic beverages shall be collected through the\nsale of stamps, to be prepared and sold by it. The tax commission shall\…
N.Y. Tax Law § 44 Employer-provided child care credit
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§ 44. Employer-provided child care 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 in an amount equal to\ntwo hundred percent of the portion of the credit that is allowe…
N.Y. Tax Law § 445 Local taxes on beer and liquor by a city of one million or more
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§ 445. Local taxes on beer and liquor by a city of one million or\nmore. 1. Any city in this state having a population of one million or\nmore, acting through its local legislative body, is hereby authorized\nand empowered to adopt and amend local laws imposing in any such city\…
N.Y. Tax Law § 45 Empire state digital gaming media production credit
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§ 45. Empire state digital gaming media production credit. (a)\nAllowance of credit. (1) A taxpayer which is a digital gaming media\nproduction entity engaged in qualified digital gaming media production,\nor who is a sole proprietor of or a member of a partnership, which is a\n…
N.Y. Tax Law § 451 Definitions
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§ 451. Definitions. For purposes of this article, the term:\n 1. "Gross receipts from ticket sales" shall mean the total gross\nreceipts of every person from the sale of tickets to any authorized\ncombative sport held in this state, and without any deduction whatsoever\nfor comm…
N.Y. Tax Law § 452 Imposition of tax
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§ 452. Imposition of tax. 1. On and after October first, nineteen\nhundred ninety-nine, a tax is hereby imposed and shall be paid upon the\ngross receipts of every person holding any professional or amateur\nboxing, sparring or wrestling match or exhibition in this state. Such\n…
N.Y. Tax Law § 453 Payment of tax
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§ 453. Payment of tax. 1. In the case of gross receipts from\nbroadcasting rights, such tax shall be paid to the commissioner of\ntaxation and finance or to employees or officers of the state athletic\ncommission acting as agents of the commissioner of taxation and finance\nand …
N.Y. Tax Law § 454 Agents of the commissioner of taxation and finance
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§ 454. Agents of the commissioner of taxation and finance. Employees\nand officers of the state athletic commission shall act as agents of the\ncommissioner of taxation and finance in collecting the tax due under\nthis article. The state athletic commission shall deposit all fun…
N.Y. Tax Law § 455 Receipts exempted from tax
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§ 455. Receipts exempted from tax. 1. The gross receipts from any\nsparring, boxing or wrestling match or exhibition conducted under the\nsupervision or the control of the New York state national guard or naval\nmilitia where all of the contestants are members of the active mili…
N.Y. Tax Law § 456 Practice and procedure
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§ 456. Practice and procedure. The provisions of article twenty-seven\nof this chapter shall apply with respect to the administration of and\nprocedure with respect to the tax imposed under this article in the same\nmanner and with the same force and effect as if the language of…
N.Y. Tax Law § 46 Restaurant return-to-work tax credit
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§ 46. Restaurant return-to-work tax credit. (a) Allowance of credit. A\ntaxpayer subject to tax under article nine-A or twenty-two of this\nchapter shall be allowed a credit against such tax, pursuant to the\nprovisions referenced in subdivision (f) of this section. The amount o…
N.Y. Tax Law § 46-A Additional restaurant return-to-work tax credit
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§ 46-a. Additional restaurant return-to-work tax credit. (a) Allowance\nof credit. A taxpayer subject to tax under article nine-A or twenty-two\nof this chapter shall be allowed a credit against such tax, pursuant to\nthe provisions referenced in subdivision (f) of this section.…
N.Y. Tax Law § 47 COVID-19 capital costs tax credit
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* § 47. COVID-19 capital costs tax credit. (a) Allowance of credit. A\ntaxpayer subject to tax under article nine-A or twenty-two of this\nchapter shall be allowed a credit against such tax, pursuant to the\nprovisions referenced in subdivision (f) of this section. The amount of…
N.Y. Tax Law § 47*2 Grade no
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* § 47. Grade no. 6 heating oil conversion tax credit. (a) (1)\nAllowance of credit. A taxpayer that meets the eligibility requirements\nof subdivision (b) of this section and is subject to tax under article\nnine-A or twenty-two of this chapter may be eligible to claim a grade\…
N.Y. Tax Law § 47*3 Suspension of certain taxes on motor fuel and Diesel motor fuel
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* § 47. Suspension of certain taxes on motor fuel and Diesel motor\nfuel. (a) Definitions. For purposes of this section:\n (1) "Distributor" shall have the same meaning as that term is defined\nin subdivision one of section two hundred eighty-two of this chapter;\n (2) "Motor fu…
N.Y. Tax Law § 470 Definitions
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§ 470. Definitions. When used in this article the following words\nshall have the meanings herein indicated: 1. "Cigarette." Any roll for\nsmoking made wholly or in part of tobacco or of any other substance,\nirrespective of size or shape and whether or not such tobacco or\nsubs…
N.Y. Tax Law § 471 Imposition of cigarette tax
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§ 471. Imposition of cigarette tax. 1. There is hereby imposed and\nshall be paid a tax on all cigarettes possessed in the state by any\nperson for sale, except that no tax shall be imposed on cigarettes sold\nunder such circumstances that this state is without power to impose s…
N.Y. Tax Law § 471-A Use tax on cigarettes
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§ 471-a. Use tax on cigarettes. There is hereby imposed and shall be\npaid a tax on all cigarettes used in the state by any person, except\nthat no tax shall be imposed (1) if the tax provided in section four\nhundred seventy-one of this article is paid, (2) on the use of\ncigar…
N.Y. Tax Law § 471-B Imposition of tobacco products tax
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§ 471-b. Imposition of tobacco products tax. 1. There is hereby\nimposed and shall be paid a tax on all tobacco products possessed in\nthis state by any person for sale, except that no tax shall be imposed\non tobacco products sold under such circumstances that this state is\nwi…
N.Y. Tax Law § 471-C Use tax on tobacco products
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§ 471-c. Use tax on tobacco products. (a) There is hereby imposed and\nshall be paid a tax on all tobacco products used in the state by any\nperson, except that no such tax shall be imposed (1) if the tax provided\nin section four hundred seventy-one-b of this article is paid, o…
N.Y. Tax Law § 471-D Special provision as to imposition of taxes on certain tobacco products
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§ 471-d. Special provision as to imposition of taxes on certain\ntobacco products. If a person shall receive any tobacco products, upon\nwhich tobacco products this state was without power to impose the taxes\nunder this article, and such person shall thereafter possess such\nto…
N.Y. Tax Law § 471-E Taxes imposed on qualified reservations
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§ 471-e. Taxes imposed on qualified reservations. 1. Indian tax\nexemption coupon system. (a) Notwithstanding any provision of this\narticle to the contrary qualified Indians may purchase cigarettes for\nsuch qualified Indians' own use or consumption exempt from cigarette tax\no…
N.Y. Tax Law § 472 Preparation and sale of stamps; commissions; distributors
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§ 472. Preparation and sale of stamps; commissions; distributors. 1.\nThe commissioner shall prescribe, prepare and furnish stamps of such\ndenominations and quantities as may be necessary for the payment of the\ntax on cigarettes imposed by this article, and may from time to ti…
N.Y. Tax Law § 473 Affixation and cancellation of stamps; presumption
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§ 473. Affixation and cancellation of stamps; presumption. Each agent\nshall affix within the time hereinafter prescribed, to each package of\ncigarettes, stamps evidencing the payment of the tax imposed by this\narticle and shall cancel such stamps before such cigarettes are of…
N.Y. Tax Law § 473-A Returns and payment of tobacco products tax by distributors
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§ 473-a. Returns and payment of tobacco products tax by distributors.\n1. Every distributor shall, on or before the twentieth day of each\nmonth, file with the commissioner of taxation and finance a return on\nforms to be prescribed and furnished by the commissioner, showing the…
N.Y. Tax Law § 473-B Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited
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§ 473-b. Cigarettes marked for export outside the United States;\nimportation and affixation of stamps prohibited. 1. A person may not\nimport into this state any cigarettes that have been marked for export\noutside the United States with a label or notice in compliance with 27\…
N.Y. Tax Law § 474 Records to be kept; examination
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§ 474. Records to be kept; examination. 1. Every person who shall\npossess or transport any unstamped cigarettes upon the public highways,\nroads or streets of the state, shall be required to have in his actual\npossession invoices or delivery tickets for such cigarettes. Such\n…
N.Y. Tax Law § 475 General powers of the tax commission
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§ 475. General powers of the tax commission. The powers conferred\nupon the tax commission by sections one hundred seventy-one and one\nhundred seventy-one-b of this chapter shall, so far as applicable, be\nexercisable with respect to the provisions of this article. Such\ncommis…
N.Y. Tax Law § 476 Refunds; sales of stamps
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§ 476. Refunds; sales of stamps. Whenever any cigarettes upon which\nstamps have been placed or tobacco products upon which the tax has been\npaid have been sold and shipped into another state for sale or use there\nor have become unfit for use and consumption or unsalable, or h…
N.Y. Tax Law § 478 Determination of tax
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§ 478. Determination of tax. If any person files any return under this\narticle, but such return is incorrect or insufficient, the commissioner\nof taxation and finance shall determine the amount of tax due at any\ntime within three years after the return was filed (whether or n…
N.Y. Tax Law § 479 Warrant for the collection of taxes
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§ 479. Warrant for the collection of taxes. In addition to all other\nremedies for the collection of any taxes due under the provisions of\nthis article, the tax commission may issue a warrant directed to the\nsheriff of any county commanding said sheriff to levy upon and sell t…
N.Y. Tax Law § 48 Child care creation and expansion tax credit
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§ 48. Child care creation and expansion tax 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 (f) of this…
N.Y. Tax Law § 480 License
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§ 480. License. 1. General. (a) On and after July first, nineteen\nhundred thirty-nine no person shall be a wholesale dealer unless he has\nbeen granted and publicly displays in his place of business a license\nfrom the department. Applications for licenses shall be made on form…
N.Y. Tax Law § 480-A Retail dealer and vending machine registration
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§ 480-a. Retail dealer and vending machine registration. 1. (a) On and\nafter January first, nineteen hundred ninety-one, every retail dealer\nshall publicly display a certificate of registration from the department\nin each place of business in this state through which it sells…
N.Y. Tax Law § 480-B Prohibition against the stamping of certain cigarettes
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§ 480-b. Prohibition against the stamping of certain cigarettes. 1.\nEvery tobacco product manufacturer as defined by section thirteen\nhundred ninety-nine-oo of the public health law whose cigarettes are\nsold for consumption in this state shall annually certify under penalty\n…
N.Y. Tax Law § 480-C Prohibition against the sale of certain tobacco products
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§ 480-c. Prohibition against the sale of certain tobacco products. 1.\nEvery tobacco product manufacturer, as defined by section thirteen\nhundred ninety-nine-oo of the public health law, whose roll-your-own\ntobacco is sold for consumption in this state, must annually certify\n…
N.Y. Tax Law § 481 Penalties and interest
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§ 481. Penalties and interest. 1. (a)(i)(A) An agent or distributor or\nother person treated as a distributor pursuant to section four hundred\nseventy-one-d who or which fails to file a return or to pay any tax\nwithin the time required by or pursuant to this article (determine…
N.Y. Tax Law § 482 Deposit and disposition of revenue
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§ 482. Deposit and disposition of revenue. (a) All taxes, fees,\ninterest and penalties collected or received by the commissioner under\nthis article and article twenty-A of this chapter shall be deposited and\ndisposed of pursuant to the provisions of section one hundred\nseven…